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DIARY

Book 56

February 20 - February 28, 1937

-ABook

Page

Alcohol, Smuggling of

See St. Pierre, Island of

Appointments and Resignations
Baradel, Joseph R.:

HMJr tells Senator Moore Treasury is removing Baradel;
awaiting Helvering recommendation on successor 2/23/37

LVI

62

a) HMJr tells FDR Baradel is to be moved to
San Francisco and Senator Moore is willing to
leave choice of successor to Treasury on merit
basis

Irey reports to HMJr on investigation of income tax
affairs of Frank Hague under direction of Internal
Revenue Agent in Charge Baradel - 2/26/37
Bates, Earl A.:
Given thirty-day appointment in Disbursement Office
at request of Senator Nye
a) Resume 2/23/37-7/1/37
Wolfe, Joe (Democratic National Committeeman, Minnesota):
See also Book LIV, page 6, in connection with proposed
appointment as Internal Revenue Collector

340

86

HMJr gives FDR document presented by Congressman Murphy

(Minnesota) "which looks as though Joe Wolfe has been

selling post offices" - 2/23/37

HMJr writes Congressman Elmer J. Ryan complete investigation
will be made - 2/23/37

64,66
84

B-

Baradel, Joseph R. (Internal Revenue Agent in Charge,
Newark, New Jersey)
See Book LV, pages 29,86,225,227
Appointments and Resignations

Bates, Earl A.

See Appointments and Resignations
Board of Tax Appeals
Memorandum on status of work by Shafroth (Morrison)
shown to FDR - 2/24/37

191

-

Copper

See Taxation
Customs, Bureau of

For Goldberg, I., and Sons, Incorporated, see Books V (Part I)
and VIII
a) Offer in compromise: in view of Oliphant's recommendation, 343
HMJr approves acceptance - 2/26/37

F

Book

Financing, Government

Group meeting on financing - 2/23/37

LVI

Page

89

a) Haas memorandum considered (See page 105)

1) HMJr does not feel that 3/15/37 is the time
to try out a seven- to seventeen-year arrangement
or anything else new; says the longer he stays

here, the more conservative he grows
Open Market Committee meets with Treasury - 2/24/37
(For February 17th meeting, see Book LV, page 311)
a) HMJr announces there are three things to be decided:

154

"(1) shall we start next week selling $50 million
worth of bills into the 15th of June until we
have sold $300 million; (2) shall we call the

April maturities and refinance them on March 15;
(3) shall we ask for any new money?"
Flood Relief
Coast Guard reports arrangements to evacuate forces from
Mississippi Valley very soon - 2/20/37

Coast Guard: last daily report - 2/24/37
Foreign Capital: Restriction of Inflow

12

195

HMJr tells 9:30 group, whatever State Department may say,

he feels it considers any legislation discriminatory and
therefore injurious to future trade treaties - 2/23/37
a) Memorandum to Feis prepared in State Department

"Discriminatory Taxation of Foreigners"
b) HMJr reports above reaction concerning State
Department to FDR - 2/23/37

27

47

65

Possible action by British authorities to hinder flow of
funds to United States reported in Embassy cable 2/23/37

a) HMJr shows FDR ticker comment (page 117) 2/23/37

Treasury group meeting - 2/23/37

114,134
116

118

a) Magill: "Plans under consideration are (1) transfer
tax on non-resident aliens (on transfers of
securities); or (2) some kind of tax on capital gains

New York News Bureau: "High Government official predicts

dropping of plan to levy high tax on foreign capital"
2/24/37

Fred I. Kent's letter enumerating certain points 2/18/37

Hull 'phones HMJr - 2/23/37

132

136
137

a) Says that, during four or five years, Agriculture
has done things contrary to State Department's
policy and State Department has lived them down

b) If Treasury wishes to control foreign capital inflow
"by this method that has been suggested of making it

permissive and raising from ten to thirty" he (Hull)
does not think it will have desired effect but will
go along in the sense stated in Feis' letter
(see Book LV, page 407)

1) HMJr so informs Landis - 2/24/37
- 2/24/37
FDR
"

2)

148
196

- F - (Continued)
Book

Page

LVI

152

Foreign Capital: Restriction of Inflow (Continued)
Upham informs HMJr he does not think "hot money" should
cause any great amount of worry - 2/24/37

Senator Nye inquires "what Treasury is doing about
alien-owned American stocks; his Committee gave up

matter because it was too difficult to handle" -

190

2/24/37

a) HMJr replies "in case of war abroad, we are
prepared to ask Congress for necessary legislation
so that we may become custodian of all foreign-held
American securities"
b) Nye says he considers State Department branch office

of British Foreign Office

News comment in London states that "other schemes have been
dropped as unworkable in favor of a gentleman's agreement

with Britain" - 2/25/37

240

Exchange Commission groups - 2/25/37

247

Conference of Treasury, Federal Reserve, and Securities and
a) HMJr restates problem that FDR has in mind and

which is basis of this study: "times of stress"
money - money that is seeking refuge in United States
owing to present world economic set-up; not

speculative money
b) Magill memorandum to be studied

c) Oliphant memorandum giving results of further
discussion in his room with Federal Reserve
representatives
d) "Hot Money' versus Frozen Funds" by Francis P. Garvan,
President, The Chemical Foundation, Incorporated
e) Memorandum as prepared for FDR - 2/25/37

269
272

274
276

277

France

See St. Pierre, Island of - for smuggling of alcohol

. Stabilization

-GGoldberg, I., and Sons, Incorporated
See Customs, Bureau of

-HHague, Frank (Mayor - Jersey City, New Jersey)
See Appointments and Resignations: Baradel, Joseph R.

Hoffman Island

Discussion of transfer from Public Health Service to
New York City - 2/23/37

"Hot Money"

See Foreign Capital: Restriction of Inflow

36

- H - (Continued)
Book Page
Housing

Miss Lonigan reports on conference with Ihlder (Alley
Dwelling Authority) - 2/24/37
a) Ihlder will think over problem of using unskilled
labor in some form of housing project for District

LVI

182

of Columbia Self-Help Cooperative

HMJr tells FDR before Housing Bill is offered "he has
something on financial side" - 2/24/37

196

-IInternal Revenue, Bureau of
Magill recommendations for improvements in administration 2/25/37

236

Interstate Commerce Commission

See Taxation: Undistributed profits tax
Investigations, Treasury Personnel

See also Wallace letter concerning certain irregularities
in Procurement Division - 2/19/37 - Book LV, page 468
a) HMJr acknowledges receipt and encloses photostatic

copy of letter for Agriculture files - 2/23/37

41

-J Japan

See also Taylor memorandum concerning call by Japanese

Ambassador, et cetera - 2/19/37 - Book LV, page 476
Counselor of Japanese Legation also calls on Gaston
American Embassy (Tokio) cable - 2/27/37
a) Japanese press carries report that Government intends

30

399

to ship gold from specie reserve to United States in
early March to value of 10 million yen; throughout year

newly-mined gold purchased by Government will be shipped

either to London or New York; total shipments for year
will probably amount to 130 million yen
b) Tsushima reports to Commercial Attache of Embassy that
above report is pure newspaper fabrication

-MMagill, Roswell
See Internal Revenue, Bureau of: recommendations for improvements

in administration - 2/25/37

Mint, Bureau of
Silver Depository: See Book LIII, page 205
HMJr tells 9:30 group of competition between Wallis Simpson
and Treasury Department for Rogers estate next-door to
Roosevelt estate on Hudson - 2/24/37

236

145

-NBook

Page

LVI

85

Narcotics

Graves reports break-up of largest smuggling gang on

Pacific Coast - 2/23/37
a) Graves describes to 9:30 group - 2/24/37

138

HMJr asks Graves to talk to Hornbeck (State Department)

Hull feels that State Department "has a place for Narcotics

in the foreign field" - 2/24/37

Graves reports that Lew Kim Yuen failed to appear in court;
$5,000 bond ordered forfeited - 2/27/37
Nye, Gerald P. (Senator, North Dakota)
See Foreign Capital: Restriction of Inflow

138

368

-0Old Age Reserve Account

Federal Reserve and Treasury to discuss economic problems

involved - 2/23/37

55

Open Market Committee

See Financing, Government

-R-

Railroad Retirement Act
Resume 2/24/37-4/21/37

175

-S-

St. Pierre, Island of

See also Books III, IV, and LV

Draft of Treasury reply to Bullitt's cable: objection to
suggested modifications in definition of "alcohol de traite"
since these would open the way for traffic in neutral

spirits or plain alcohol in bulk containers - 2/23/37

57

Bullitt cables French now propose to leave Decree of 4/9/35
regarding bonding system for the exportation of alcohol

from St. Pierre in full force and effect; French promise

extra care and assure manufacture of alcohol in the Islands

will not be permitted - 2/24/37

232

Self-Help
See also Housing
Miss Lonigan reports conference between Baker and Rawl (Works

Progress Administration), Street and other District people -

231

2/25/37

Miss Lonigan making inquiries about fishing and fish
processing - 2/25/37

231

Silver HMJr explains at 9:30 meeting "we're going to introduce a the law

to pay domestically the price of silver by states, put until
silver purchasing program on a state basis from now
Congress adjourns, and then return to the original plan"

27

Silver 2/23/37 Purchase Act: Senator Wheeler asks HMJr about repeal

in connection with client's question; HMJr replies, "You
don't think we'd make silver in the Supreme Court, do you?"

2/23/37

80

- S - (Continued)
Book

Page

LVI

360

Silver Depository
See Mint, Bureau of
Speeches by HMJr

Harvard-Yale-Princeton conference on Public Affairs
at Harvard University: "Outline of Monetary Developments
and Policies of United States" as presented by HMJr in
opening round-table discussion - 2/27/37

a) Final draft
b) For Russell Leffingwell's congratulations,

377

see Book LIX, page 390

Stabilization (arranged chronologically)
France:

Cochran reports substance of British correspondence
expressing "anxiety and unhappiness over continued

loss of gold by France" - 2/20/37

5

a) HMJr, from Farm, discusses with FDR; both

agree to do nothing about this - 2/21/37

Cochran requested by HMJr to cable his suggestions on
what the French might do to help themselves internally
2/25/37

HMJr tells FDR he should do something to get French to
devalue - 2/25/37
HMJr asks Knoke to be in his (HMJr's) office tomorrow
morning; HMJr will again talk to Cochran - 2/25/37
Knoke-Bank of France 'phone conversations - 2/25/37

Bullitt-Delbos (Minister of Foreign Affairs) conversation
2/25/37

13

198,207
206
206
208
211

a) Bullitt: Fears that despite new moderation in

Hitler's policies, this is lull before the storm;
Hitler may be speculating on possible collapse of
French financial situation and overflow of Blum
government; this would produce enormous series

of strikes

b) Delbos: A possibility, but financial situation
will not get so far offhand as to lead to overthrow
of Government; admits unpopularity of Labeyrie
(Governor, Bank of France) and Auriol (Minister of

Finance)

c) Delbos proposes formation of National Economic
Council to supervise and coordinate work of
Ministers of Finance, National Economy, Commerce,
and Agriculture - also some supervision over
Bank of France; Rist to head Council

Bullitt-Blum (Prime Minister) conversation - 2/25/37
a) Bullitt suggests time is ripe for France and
Germany to remove barriers to international
trade and armament restrictions

b) Blum does not agree; thinks Hitler is speculating
on fall of Blum government, with general strike
following; states emphatically that financial
situation will not bring about overflow of his Government;
moreover, if he (Blum) should go into opposition,
he would make the utmost efforts to prevent serious
strikes instead of trying to bring such strikes about

212

- S - (Continued)
Book

Page

LVI

212

Stabilization (Continued)
France (Continued)

Bullitt-Blum conversation - 2/25/37 (Continued)
c) Blum: Most grateful for United States support;
asks about possibility of some type of loan in
United States; Bullitt replies Johnson Act would
exclude any type of loan; Blum inquires about
debt settlement and Bullitt says in that case
a French loan would present quite a different
aspect; Blum does not consider debt settlement
impossible

Meeting on "French situation"; present: HMJr, Taylor,
Lochhead, White, Knoke, and Feis - 2/26/37, 9:15 A.M
a) HMJr thinks "French situation is just about
as bad as it can be"
Further meeting - 2/26/37, 11 A.M
a) HMJr tells group that FDR is as pessimistic as
he is; FDR suggests that word be sent to
Chamberlain very secretly asking if there

281

306

is anything Chamberlain and HMJr can do

together; therefore Sir Ronald Lindsay
has been asked to join group
1) For actual conversation with FDR, see page 341
b) Conversation with Cochran: HMJr asks Cochran to
inform him after debate then in progress in France
has been completed

1) Cochran's telegrams

c) Sir Ronald Lindsay arrives
d) HMJr tells Feis not to inform Atherton in London
but to leave entire matter in Lindsay's hands

320,403,
408,434
317
319

Sugar

HMJr-Taylor conversation after Cabinet meeting - 2/26/37
a) Wallace has double-crossed Treasury; therefore
Treasury will take the position of complete

349

disinterestedness - neither for nor against it

HMJr-Wallace 'phone conversation - 2/26/37

351

-TTaxation

See also Foreign Capital: Restriction of Inflow
Copper:

HMJr asks Oliphant if FDR can treat the 4 tax like the

others, i.e., reduce it by half - 2/23/37

140

a) HMJr tells Oliphant "yesterday Treasury had to buy
a hundred thousand sterling against copper that
was exported from this country; we actually have a

shortage of copper in this country - 17 price abroad

b) Oliphant memorandum as prepared for FDR - 2/25/37

226

Undistributed profits tax:

Eastman accepts HMJr's invitation for discussion of comments

on undistributed profits tax in Interstate Commerce

Commission report - 2/20/37

10

-UBook Page
Unemployment Relief

Hopkins reports on plan to transfer 25,000 non-relief
and administrative employees out of Works Progress

Administration prior to January 1st - 2/27/37

LVI

401

a) Report (August, 1936, to January, 1937) shows
that 6,000 administrative employees and nearly
29,000 non-relief workers have been dropped
-W-

Whiskey

Federal Trade Commission starts action against five of
the largest distillers and one wholesaler in New York

City, charging restraint of trade, price fixing, and

boycotting - 2/23/37
a) Alexander asks transfer of this action to
jurisdiction of Federal Alcohol Administration;
Tumulty constant visitor at Alexander's office
b) Taylor confers with Alexander, who finally
withdraws request

c) Tydings (Millard) proposed bill would validate
and legalize distillers' actions which were
bases of charges
d) Oliphant resume read by FDR who then says
"go ahead and press hard before Federal Trade
Commission"

Wolfe, Joe
See Appointments and Resignations

50

1

U

GRAY

London

Dated February 20, 1937
Rec'd 7 a.m.

Secretary pf State
Washington

84, February 20, 11 a.m.
FOR TREASURY FROM BUTTYOUTH

I am confidentially informed that Board of Trade's
balance of payments statement which is scheduled to be

issued at the end of this week will probably show a figure
between an adverse balance of 10,000,000 pounds and a

favorable balance of 5,000,000. As reported in my 67,
February 20, 1936, last year's statement gave a favorable
balance of 37,000,000 pounds for 1935; during 1936 the
adverse trade balance increased by 73,000,000 pounds and

silver shipments amounted to 14,000,000. On the other
hand, shipping income has increased by 20,000,000 pounds and

foreign investments by 10,000,000 together with increases in
miscellaneous items.

I am given to understand that the British Treasury
when it learned that the Poles intend to make statement in
New York indicating that they would default on their
sterling and dollar bonds made an unsuccessful last minute

attempt to prevent its issue. The British Treasury does not
believe

2

U

-2-

from

11

#84,

believe that

have

their sterling obligations

will continue

to

advise

dollar securities.
what

they

can

short

intention

any
and

them
own

of

making

to

is

default
that

ATHERTON

83413038

Internation

on

defaulting
on

have

and

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British will
for

to prevent default on the dollar difficulties tranches.
RX:HPD

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maintain that they

not

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My

London

themselves

do

3

PARAPHRASE OF TELEGRAM RECEIVED

FROM: American Embassy, Paris, France

DATE: February 20, 1937, 1 p.m.
NO.:

247 FROM COCHRAN

Exchange is relatively quiet on unofficial market
this forenoon with Bank of France continuing to yield
sterling. Forward franc more offered. Press carries
Amsterdam Stock Exchange Committee protest to President

Roosevelt on measures against foreign investors.

At Socialist parliamentary group meeting yesterday
Auriol denied that he would resign as Minister of Finance
and said there was no thought of changing Labeyrie at Bank
of France.

It is the opinion of market observers that action
towards solving present difficulties may be postponed until

depletion of stabilization fund and of British credit
are nearer. The influence of labor they fear is being
strongly exerted through Jouaux upon the Government and

that in the meantime there will be pushed the tendency toward
nationalization of French key industries and insurance.
I was informed by Pennachio that on Monday there would

be announced a reduction in the Italian tourist lira from
105.40 to 102 francs per one hundred lire. Pennachio said
that the Treasury preferred to take this loss through the
currency rather than a reduction again of hotel and railway

rates to meet competition for tourists due to French exposition,

4

-2position, and so on.
The meeting between Rueff and myself has been
poned o'clock by him until six o'clock this evening, since post- at

I shall he is to see Blum and Labeyrie. It is likely that 3
send a further cablegram tonight.

BULLITT.

83413978
SS

EA:LWW

5

Paraphrase of Paris Embassy strictly confidential
telegram No. 249, February 20, 1937, 7 p.m., from Cochran.

Please refer to the last paragraph of my telegram
No. 247, February 20, 1 p.m.

This evening between 6 and 7 o'clock I saw Rueff
who had conferred with Premier Blum late in the afternoon.
Rueff said he wished to keep me informed of developments

in the French situation and he wanted particularly to tell
me of an exchange of correspondence with the British.
He said that Baldwin had written the French Premier
under date of February 12 expressing the anxiety and

unhappiness of the British over the continued loss of gold
by France, indicating that the British feared this might
lead to compromising the Tripartite Agreement and recalling
to the French the provision therein for consultation among
the appropriate authorities of the three parties to the
agreement. Baldwin's letter crossed a brief personal note
addressed by Auriol to Chamberlain expressing the desire of
the French Minister of Finance to exchange views with the
latter concerning the French Financial situation.
Rueff shoed me the French text of a long communication
dated February 17 which Auriol sent Chamberlain in contin-

uance of his first note and in answer to the letter of the
British Premier to the French Premier. Auriol's letter reviewed the French situation at great length, emphasizing
the economic recovery which had taken place and excusing
heavy

6

-2heavy expenditures of the French Government on the ground

that the international political situation makes it necessary for France to strengthen its armaments as the British
are also doing. Auriol made the point that the French finan-

cial situation is difficult as the result of an internal political cause and also of an external factor. As remedy
for the internal cause, he said, the French Government was

considering the establishment of complete freedom for gold,
was planning to check excessive expenditures, and would strive

toward liberalization of trade. He felt that in the second
place an international problem was involved because capital

which is fleeing from France is going in part into the
purchase of commodities and causing a sharp rise in their
prices and in part into the purchase of foreign securities
where it has a tendency to increase the speculative character of such investments.

It was in connection with this international phase of
the matter that Aurio sought the cooperation of the British
Chancellor of the Exchequer. He indicated willingness to
stabilize the franc at its present level if the other parties to the Tripartite Agreement would make a public
announcement pledging the union of the three currencies,

i.e. indicating that in case one of the currencies moved,
the others would move correspondingly and simultaneously.

Auriol said that neither the French Government nor the Bank
of

7

-3of France was considering French exchange control, as this

would mean a rupture of the tripartite understanding. This
morning, Norcy, Acting French Financial Attache in London,

returned to Paris bringing two letters from the Chancellor
of the Exchequer to Auriol. The first was a general reply
to the latter's letter. The second touched upon the more
technical aspects of Auriol's suggestions.
The British emphasized the domestic character of the
question confronting France. They advised that the sterling
rate be held less rigidly by the French stabilization fund
than has been the practice until the last few days. They
thought that anything that could be done by France to check
speculation against the franc and to restore domestic confidence should be done at once. They pointed out that the
heavy selling of francs evidently came from French sources
and that no large proportion of it could be attributed to
speculation of foreigners against the franc. The British
were not sure just what Auriol had in mind concerning establishing freedom for gold. They requested more explicit
information on this. They very definitely rejected the idea
of bankax banding the three currencies together and said
the British Government had gone as far in the statement of
September 25 as it is possible for it to go. In other words
the British cannot undertake to tie sterling to the dollar
which

8

-4which is practically attached to gold as this would involve
de facto attachment of sterling to gold for which the British
Government has no authority. However, they were willing to
consider making a declaration simultaneously with the United
States to the effect that they did not object to XK any
fluctuations of the franc within the limits established by
the French monetary law of October 1.

I was permitted to glance hastily at the long documents
of which the foregoing is a very rough summary of the high

points. Rueff said that the consultation with the French
Premier this afternoon had not resulted in any decision being
taken. The question will be studied Monday when Auriol, who

18 away, has returned to Paris. Blum, however, was insistent
that there should be no resort by France to exchange con-

trol. Rueff reported him as saying that exchange control
would not be inconsistent with his political ideas but it
would have a tendency to hurt the good relations with the
United States and Great Britain which he greatly cherishes
and wishes to maintain.

I asked Rueff if he himself did not realize the truly
domestic character of the French problem. He said he did

fully realize this and that if it were not for the political
complications the technical solution would be quite simple.
I told him how frankly I had spoken to Auriol in the conversation

9

-5sation last Monday reported in my telegram No. 211, February 15, 5 p.m.

Rueff told me that after our conversation reported
in my telegram 233, February 17, 9 p.m., he had got in
touch with Dean Jay of Morgans in Paris. The latter submitted to Morgans in New York Auriol's inquiry concerning
borrowing on the American market. The New York house,

Rueff said, did not take the matter up with Washington
or even put it before Morgan Stanley for consideration but
advised Rueff through Jay not to pursue the matter of a
loan on the American market any further since, in present
circumstances, it would be unacceptable on the American

market even if it were not prohibited by the Johnson Act.
This message, Rueff said, entirely confirmed the personal
opinion I had stated to Auriol and to him.
Stressing the serious character of the Treasury's
situation, Rueff promised to keep me informed of developments next week.
BULLITT.

EA:FL:LWW
TRINTRATION

10
3)

INTERSTATE COMMERCE COMMISSION
WASHINGTON

JOSEPH B.EASTMAN
COMMISSIONER

February 20, 1937.

My dear Mr. Secretary:

I have your letter of February 19 stating

that you would like to discuss with me toward

the end of next week the comments in our Annual

Report in respect to the undistributed profits
tax. of course I shall be glad to do this, and
will hold myself in readiness to call on you for
that purpose at any time that you may suggest,
although I shall be glad if you will give me a
little advance notice.
I am very sorry that the letter which I
wrote you in regard to this matter went astray
in some manner. How it reached the White House
is a mystery to me. As it contained a tentative
draft of a letter to the President, it occurred

to me that the envelope might through carelessness have been addressed to the President, but

my office force is quite clear that this did not
happen, and the fact that the White House, as I
understand it, has no record of the receipt of
the letter is further evidence that it did not
happen. My office boy took a letter that day
to the Treasury Building, but it went to the
Bureau of the Budget and not to your office. He
now believes that he put the letter to you in

the meil. What actually did happen I do not know,
but I assume the responsibility for the mistake,
whatever it was, and regret it.

11.

of course, the tentative draft of a letter
the President was intended only for your perto seemedthe
tomatter,
me a convenient
way of
in view

letter to President,

usal. made presenting in It your previous of the the points

and that it would pave the way for our discussion.
Very sincerely,

Joseph S.Eastman

Honorable Henry Morgenthau, Jr.

The Secretary of the Treasury,
Washington, D. C.

12
20 February, 1937
Noon

COAST GUARD OPERATIONS IN FLOOD AREA

Coast Guard making arrangements to evacuate forces from

Mississippi Valley as soon as need terminates, which is expected

to take place first part of next week.

Coast Guard force at present operating in the Mississippi flood zone numbers 19 seagoing units and 25 boats, the

latter operating under the immediate direction of the DIONE
at Natches, Mississippi, where a shore office and communication

center is being maintained, and two planes.

GENERAL WATER LEVEL CONDITIONS:

Crest at Vicksburg 52.9 this morning; Natches 57.8',

a rise of 2/10th a foot since yesterday; and New Orleans 18.8',

a rise of 1/10th a foot.

13

February 21, 1936

I spoke to the President Sunday night, February 21,
from the Farm, about the attached cable and he agreed

with me that we ought to do nothing and just sit tight.

TELEGRAM RECEIVED

I

is
is

I
n

14
WAIN

FROM

Paraphrase of Paris Embassy strictly confidential
telegram No. 249, February 20, 1937, 7 p. m. from
Cochran.

Please refer to the last paragraph of my telegram
No. 247, February 20, 1 p. m.
This evening between 6 and 7 o'clock I saw Rueff
who had .conferred with Premier Blum late in the afternoon. Rueff said he wished to keep me informed of
developments in the French situation and he wanted

particularly to tell me of an exchange of correspondence with the British.
He said that Baldwin had written the French Premier
under date of February 12 expressing the anxiety and

unhappiness of the British over the continued loss of
gold by France, indicating that the British feared
this might lead to compromising the Tripartite Agreement and recalling to the French the provision therein for consultation among the appropriate authorities

of the three parties to the agreement. Baldwin's

15

TELEGRAM RECEIVED
FROM

-2-

letter crossed a brief personal note addressed by
Auriol to Chamberlain expressing the desire of the
French Minister of Finance to exchange views with the

latter concerning the French financial situation.
Rueff showed me the French text of a long com-

munication dated February 17 which Auriol sent

Chamberlain in continuance of his first note and in
answer to the letter of the British Premier to the
French Premier. Auriol's letter reviewed the French
situation at great length, emphasizing the economic
recovery which had taken place and excusing heavy
expenditures of the French Government on the ground

that the international political situation makes it
necessary for France to strengthen its armaments as

the British are also doing. Auriol made the point
that the French financial situation is difficult as
the result of an internal political cause and also of
an external factor. As remedy for the internal cause,
he said, the French Government was considering the

16

TELEGRAM RECEIVED
FROM

-3-

establishment of complete freedom for gold, was
planning to check excessive expenditures, and would

strive toward liberalization of trade. He felt that
in the second place and international problem was

involved because capital which is fleeing from France
is going in part into the purchase of commodities

and causing a sharp rise in their prices and in part
into the purchase of foreign securities where it has
a tendency to increase the speculative character of
such investments.

It was in connection with this international
phase of the matter that Auriol sought the cooperation
of the British Chancellor of the Exchequer. He

indicated willingness to stabilize the franc at its
present level if the other parties to the Tripartite
Agreement would make a public announcement pledging

the union of the three currencies, i.e. indicating
that in case one of the currencies moved, the others
would move correspondingly and simultaneously. Auriol
said that neither the French Government nor the Bank

17

TELEGRAM RECEIVED
FROM

-4-

of France was considering French exchange control,

as this would mean a rupture of the tripartite understanding.

This morning, Norcy, Acting French Financial

Attache in London, returned to Paris bringing two
letters from the

TELEGRAM RECEIVED
-5-

18

FROM

Chancellor of the Exchequer to Auriol. The first was a general
reply to the latter's letter. The second touched upon the more
technical aspects of Auriol's suggestions.
The British Emphasized the domestic character of the
question confronting France. They advised that the sterling
rate be held less rigidly by the French stabilization fund than
has been the practice until the last few days. They thought
that anything that could be done by France to check speculation
against the franc and to restore domestic confidence should be
done at ONCE. They pointed out that the heavy selling of francs
evidently came from French sources and that no large proportion
of it could be attributed to speculation of foreigners against
the franc.
The British were not sure just what Auriol had in mind
concerning establishing freedom for gold. They requested more
Explicit information on this. They very definitely rejected
the idea of banding the three curr/Encies togEthEr and said the
British Government had gone as far in the statement for SEptem-

ber 25 as it is possible for it to go. In other words the
British cannot undertake to tie sterling to the dollar which is

19

TELEGRAM RECEIVED
FROM

-6-

practically attached to gold as this would involve de facto
attachment of sterling to gold for which the British Government has no authority. However, they were willing to consider
making a declaration simultaneously with the United States to
the Effect that they did not object to any fluctuation of the
franc within the limits established by the French monetary
law of October 1.

I was permitted to glance hastily at the long documents
of which the foregoing is a very rough summary of the high

points. Rueff said that the consultation with the French
Premier this afternoon had not resulted in any decision being
taken. The question will be studied Monday when Auriol, who

is away, has returned to Pafis. Blum, however, was insistent
that there should be no resort by France to Exchange control.
Rueff reported him as sayingthat Exchange control would not

be inconsistent with his political ideas but it would have
a tendency to hurt the good relations with the United States
and Great Britain which he greatly cherishes and wishes to
maintain.

I asked Rueff if he himself did not realize the truly
domestic character of the French problem. HE said he did

20

TELEGRAM RECEIVED
FROM

-7-

fully realize this and that if it were not for the political
complications the technical solution would be quite simple.
I told him how frankly I had spoken to Auriol in the conversation last Monday reported in My telegram no. 211, February
15, 5 P. M.

Rueff told me that after our conversation reported
in my telegram 233, February 17, 9 P. M., he had got in touch
with Dean Jay of Morgans in Paris. The latter submitted to
Morgans in NEW York Auriol's inquiry concerning borrowin on
the American market. The NEW York house, Rueff said, did

not take the matter up with Washington of EVEN put it before
Morgan Stanley for consideration but advised Rueff through
Jay not topursue the matter of a loan on the American market

any further since, in present circumstances, it would be
unacceptable on the American market EVEN if it were not

prohibited by the Johnson Act. This message, Rueff said,
entirely confirmed thepersonal opinion I had stated to Auriol
and to him.

Stressing the serious character of the Treasury's
situation, Rueff promised to KEEP ME informed of developments
next WEEK.

Bullitt

21

Gray

BC

Paris

Dated February 22,1937
Received 5:55 PM

Secretary of State,
Washington.

256 February 22, 5 p.m.
FROM COCHRAN.

In spite of New York being closed today there was fair

activity on Paris exchange market with dollar sought by
both Paris and London. Bank of France lost considerable
sterling, one bank alone taking 500,000,000 pounds.
Rentes dropped two francs and general atmosphere

was sad. Principal cause of today's unhappiness was
considered to be Blum's speech of Sunday which indicated

Government's opposition to changing its policies and again

blamed capitalists for frustration of Popular Front
Government's plans. Market observers fear that this speech
and remarks of Auriol last week mean that there will be no

present change in officers at head of Ministry
and Bank of France.

organization of

BULLITT

CSB

22
PARTIAL PARAPHRASE OF TELEGRAM RECEIVED

FROM: AMERICAN EMBASSY, PARIS

DATE: February 23, 6 p.m.

NO.: 260
FROM COCHRAN

CONFIDENTIAL

Paris exchange market slow. Bank of France reported

to have yielded only small amount of sterling not because
sentiment has improved but because domestic commercial

need for funds as end of month approaches limits amounts

available for export. Forward franc elightly better but
rentes still declining.
I spoke with Cariguel last evening. He said that
Monday had been a bad day for the Bank of France. I spoke
also with Simon who is head of the Societe Generale. He
told me that the Government should understand that it

is the middle (*) of the holders of government securities
who are so numerous in France who fear most of all the
government's program and get rid of their securities and
hide or export their capital as a consequence. Simon felt

resentful to the charge that the bankers are trying to
wreck the government.

Labeyrie asked me to call at the Bank of France some-

time during the week and Auriol said last night that he
would telephone me to come over sometime this week. Auriol

was visited by Aragon, Paris Morgan partner, last night.

The latter

23

-2-

The latter did his best to convince Auriol that the holders
of capital will have no faith in the government until the
government has enough faith in the people as tax payers
and investors to cease the threats and investigations

that are continually being directed against them.
I received calls today from Lee of Guaranty and Jay
of Morgan's. Real concern over the French financial outlook
was expressed by both. They both expect a scarcity of
money on the Paris market at the next settlement date.
In addition, they do not clearly see how the French

Treasury will meet its needs of the next two or three
months. Lee mentioned that in London an effort was being
made to interest banks there including Guaranty in a loan

to Haiti by the Haitian Minister.
(END MESSAGE)

03113038

ss
TOO:

EA: DJW

EST

24

February 23, 1937

GROUP MEETING

Present:

9:30 A.M.

Mrs Klotz

Mr. Magill

Mr. McReynolds

Mr. Oliphant

Mr. Lochhead

Mr. Taylor
Mr. Haas

Mr. Upham
Miss Roche

Mr. Gaston

Mr. Bell

Magill:

The Carriers Taxing Act we spoke of before has been
reported favorably by the Finance Committee without

any opposition. It's on the calendar of the Senate.
They probably will recess today on account of Mr.
Buchanan's death without taking action; but it seems
to be properly cared for.
I've had a couple letters from Mr. Burgess of the
Federal Reserve Bank about alien investments in
Governments. One of them here.

H.M.Jr:

Well, I've asked him to S tudy it. Do you think we
ought to get together in advance of hearing Mr.
Hull? The way we left it was Mr. Hull would call
me.

Magill:

Well, I'd like to get together myself with George

Oliphant:

They'11 have it ready by twelve o'clock; that is,

Magill:

Well, let's get together right after that.

H.M.Jr:

Joan and I were talking about it, and we want to
know why we can't simply tax the alien just the

and Herman to see what the boys have worked out.

the boys from the Bureau.

way we tax an American citizen, and that way remove

Magill:

all objections of the State Department. Just tax
any alien just like an American.
If you can persuade him to file a return, why, I'm
with you.

25

-2H.M.Jr:

Joan and I can't understand why we just can't tax
any alien exactly the same as an American citizen.

Magill:

You
that they're nasty fellows and they
won'ttell
fileher
returns.

H.M.Jr:

Well,
supposing we withhold all income until they
do.

Magill:

Suppose
withhold. they didn't have any income that you could

H.M.J.:

Well then, we wouldn't file a return.

Magill:

That's your big problem on the capital gains, to
find who to put the finger on.
We just can't understand why they shouldn't be
treated just the same.

H.M.Jr:

Magill:

She may be right.

H.M.Jr:

We talked it over, and I was going to call you as
soon as I could. She came down and said, "Have
you called Dr. Magill?" "Not yet, Joan; there must
be a catch." She said, "You better call him.'

Magill:

Shall I write her a letter?
If you do, make it stand up; that's all I can say.
And incidentally, you might send me a copy. It's
interesting; why, it seems that that's just the

H.M.Jr:

Mrs Klotz:
Haas:

H.M.Jr:

simplest thing.
Joan says that.

It's a problem of administration.
I mean if you just said we'll treat any alien
just the same as an American citizen, then the
State Department can't say there's any discrimination.

Incidentally, on that there is this thing which
Herbert Feis gave us. Then - I don't know - he did
some mumbling under his breath. Here it is: "Discrimination Taxation of Foreigners." And this is

3-

written by what's-his-name, Feis's assistant.
Taylor:

Livesey.

H.M.Jr:

Written for
Livesey. And he comes out in
"ivesey - I mean for Feis. And they come out

here flatfootedly in this thing and say that any
increase in tax on aliens will be harmful to
their policy over there, which is just absolutely
contradictory from what Feis wrote me in that
letter.
"In other words, the treaty with Canada is internationally the most vulnerable aspect of the present
proposal. If the United States wants to give residents of Canada or Mexico this preference, it cannot
simply stand on the position that it is imposing the
20 percent rate on other nonresident aliens in order
to remove a preference they now enjoy over American
taxpayers. Our policy is obviously and importantly
discriminatory against Great Britain, France, and
the Netherlands, Switzerland, and less importantly
against other countries, so long as we retain and
implement the preference for contiguous countries.
It appears therefore that the presentation of the
matter to the public and to foreign countries should
justify the measure at least in part on its actual
grounds and not on grounds of equitable treatment
of both American and alien investors."

Magill:

Well, that is just one hundred percent different
than what Feis wrote me. And then after Feis gave
it to us - I mean he did some mumbling. Then I
said, "Why didn't you give. it to me before, Herbert?"
Why don't you give Joan this first sentence here?

H.M.Jr:

What's that?

Magill:

"Since it is impossible to obtain adequate information to tax foreigners residing abroad at the same
income tax rates they would pay were they residing
in the United States, it is impossible to give them
'national treatment. ff

H.M.Jr:

I know, but - I mean the other thing.

24. 27

-4-

Oliphant: You've passed that.
H.M.Jr:
I know, but you read that and then take it and
stack it up against what Mr. Hull said here for
an hour and forty-five minutes, plus what Mr.

Feis wrote That's what they really think.

In other words, what they say in that memorandum

is that anything we do in the circumstances is
discriminatory and on that basis how can they

make any more trade treaties.
Haas:

You know how the British handle theirs as far as
discrimination is concerned. They put on this
23 and a fraction, then give a rebate to their own
nationals but not to Americans. But the State
Department has never objected to that discrimination.

Magill:

No, that's British discrimination. That's allowed

H.M.Jr:

And the memorandum you (Taylor) gave me from our

Taylor:

I didn't say that it did. I just said it would be

H.M.Jr:

It is interesting, but too pro-British. I mean I can't lay my hands on it; I read it; but it's
here; no, it isn't - it's entirely too pro-British.

Magill:

I have a bevy of letters on the subject this morning;
said the thing to do is get at the source and quit

under the rules.

friend just doesn't stand up either.
interesting.

paying so much for gold.

Haas:

Why go into that?

H.M.Jr:

Well, of course, the plan which I suggested to the
President for the next move, I think, is a much better
one. Have you heard about that one, Miss Roche? We're
going to introduce a law that we're going to pay domestically the price of silver by states, put the silver
purchasing program on a state basis; that is, from
now on until Congress adjourns. Then we'll go back

to the original plan.

20

-5Roche:

That ought to help with the Court, though.

H.M.Jr:

Exactly. You got it.
I thought I had it.

Roche:

H.M.Jr:

The President said, "You better announce it as the

Morgenthau plan."

Roche:

I know two negative votes that would probably turn

H.M.Jr:

I told him it was good for eight or ten votes. And

the other way.

it's not so dumb. In the room, I think it is a

good deal better argument than some that have been

given on the radio.

Oliphant:

Much better.

H.M.Jr:

What?

Oliphant:

Much better, because more realistic.

H.M.Jr:

The more I think of it, the better I think it is

in the way of getting votes.
Well then, you fellows are going to - do you want
me to keep this afternoon free - say, three o'clock for a meeting amongst ourselves?

Oliphant:

I think it would probably be a good idea.

H.M.Jr:

Well then, supposing we have a meeting at three
o'clock.
For those of you who don't read Lawrence Pegler,
I suggest that you do.

Gaston:

Westbrook.

H.M.Jr:

Westbrook Pegler this morning.

Taylor:

Well worthy of consideration.

H.M.Jr:

What?

Taylor:

Well worthy of consideration.

29

6H.M.Jr:

You've read him? Who's read Pegler this morning?

Magill:

I have.

Oliphant:

Later in the day.

H.M.Jr:

Do you want a transfer to the Department of Justice?

Magill:

He makes a great case.

H.M.Jr:

Well, anybody wants to be transferred, let me know.
Anything else?

And incidentally, you, young fellow - you (Oliphant)
were all hot and bothered and had me put my name
on a certain signature for a letter to a gentleman,
then get an answer; then nothing happens.

H.M.Jr:

The scene shifts a little. More work being done
on it. We met on it for a good long session Friday.
Well, I think you ought to.
We're working on it.
You're looking better.

Oliphant:

I feel fine.

H.M.Jr:

Herbert?

Gaston:

(Nods negatively)

H.M.Jr:

Archie?

Lochhead:

Nothing.

H.M.Jr:

Archie sent me up a telegram all the way to the

Oliphant:
H.M.Jr:

Oliphant:

country.

This one for your (Mrs Klotz) notes. I spoke to the
President at ten o'clock - what night did I say,
Sunday?

Mrs Klotz: Saturday night I thought you told me.
Lochhead:

Sunday night, it must have been.

30

- -7 H.M.Jr:

He said just to sit tight, do nothing.
Hello (On phone to Burgess; conversation not
recorded on dictaphone) Hello, how are you? You let George keep shooting the quail that Wayne

Taylor didn't get. - No, you tell him a bird in a
pot down there is worth two up here in Washington. Yes, but you'11 be down. - All right. - Well, Magill
says he has some correspondence from you and he's

going to try to digest it today and then

All right. - All right, 'bye.
Burgess.
Gaston:

I should have reported that the Counselor of the

Japanese Legation came in to see me Saturday and

they were very curious about the laws about shipment of gold, and what would happen if Japan
should ship gold to the United States, whether
Japan could earmark gold, whether Japan could get
gold out again, and whether they could purchase
gold from us.
H.M.Jr:

Say, you fellows (Gaston and Lochhead) better

get together. You two stay after school; the two
of you, will you? The two of you better stay after
school.

Taylor:

Four o'clock Friday I got the same questions.

H.M.Jr:

You two fellows better stay after school here; I
mean right a fter this meeting.

Gaston:

It was Saturday noon this man came in to see me.

H.M.Jr:

All right. What do they say, those Japanese, you
know? Two shells - there they are; then they are
not.

Taylor:

Well, apparently they both asked the same questions.

Gaston:

I think they probably asked the same questions.
They didn't like the answers I gave them, apparently.
Well, supposing the three of you stay after school

Taylor:
H.M.Jr:

and I'll talk to you.

31

-8Gaston:

Yes.

H.M.Jr:
Gaston:

I mean I think we better get together. They shouldn't I mean - well, I want to talk about it. Anything else?
No, that's all.

H.M.Jr:

That's the beauty of these meetings. We find out

Taylor:

It's a long time ago. I'd just about forgot.
Saturday? All right. You (Taylor)?

H.M.Jr:

Taylor:

what each other are doing.

Senator Pittman. "My dear Mr. Secretary: There
have been a number of articles written in the
domestic and foreign press, in the last month or

two, with regard to our silver policy. I have

paid no attention to these articles because they
were mostly instigated by bullion brokers who
desire an open market for both gold and silver,
for obvious reasons.

"In view of statements made by the President in
his campaign address at Denver, I am rather surprised to see an editorial in the Washington Post

of this date not only attacking the silver policy

but making this statement:
'The Secretary is now suggesting that the
Senate Special Silver Committee should

advise him as to the price they consider it
proper to pay for newly mined domestic

silver. 1 11

Shall I continue?
H.M.Jr:

Please.

Taylor:

"This is the first time I have heard of any such
suggestion.

"I made a speech before the Mining Congress at
Denver shortly before the President made his campaign speech there. My address will be published

in a few days in the Mining Congress Journal. In

32

-9this address I have discussed both the gold and

silver policy of the United States. I will send
you a copy of it when it is printed.
"It would appear that no one has any knowledge

of your policy to use silver in tying the currencies of certain countries to the dollar, as you
have very successfully done both in China and

Mexico.

"None of our self-constituted monetary experts
seem to realize the power that our Government

would have in the future stabilization of currencies by having possession of large quantities of
both gold and silver. I realize, of course, that
we are faced with a temporary problem in the

flight of gold into the United States. I still

believe that it will be temporary, depending upon
when the political situation in Europe is adjusted,
either by war or otherwise.
"The Senate Special Silver Committee, through
assistance, has been preparing a report for some
time, but changing conditions have delayed such

report. It will be made at this session of Congress, after more important matters have been
disposed of.

H.M.Jr:

Oliphant:
H.M.Jr:

"With best wishes, I am - Sincerely, Key Pittman."
Well, the answer is very simple. "My dear Senator:
Thanks for your letter of such and such a date.
Yours sincerely."
There was a fact I'd like to mention.

"Looking forward to receiving your article, I am Sincerely yours."
And what's your point?

Oliphant:

Copper has passed fifteen cents. Just a psychological

H.M.Jr:

No, you're wrong on the psychological basis. Listen,

moment.

I don't want to be thewe
fellow
say,
it
wouldthat
havethey
gotten
the "If
Court
,

hadn't been for

33

- 10 through." See?
H.M.J.:

Notice how he voted Saturday?
How did he vote?

Oliphant:

Against the bill.

H.M.Jr:

Against it? You mean with the President?

Oliphant:

No, against.

H.M.Jr:

No. Just like Mac's got a certain proposition in
the State of Ohio. We looked it up and Bulkley for

Oliphant:

the moment is with the President. And believe me,
before they get through they're going to be looking

for goats, and I "aint" going to be it. And if -

Oliphant:

anything that waited for a year and a half could
wait for a year and seven months. If it's waited
a year and six months, it can wait a year and seven
months. This thing is going to get down to a matter
of two or three votes, and papa "aint" going to be
the goat. I'm not around this town four years for
nothing. Am I right?
The water is running the other direction.

H.M.Jr:

Which way?

Oliphant:

Well, it's all material for the man across the

H.M.Jr:

Oh yes, if he wants to play with the price of silver,
that's something different.
No, my point is that the whole basis for the subsidy
of silver disappears with the recovery of the price

Oliphant:

street.

of copper.

H.M.Jr:

Well listen, I'll have to debate with you. May I
remind you that I once talked to a Senator from

Arizona by the name of Ashurst and asked him how he

felt about the price of silver, and he said, "My

dear boy, I can no more discuss the price of silver
with you than I can discuss my religion. And I
don't see where the price of copper comes in on that.
I just don't see where the price of copper enters on

that. Am I right? Anybody? Does the price of

34

- 11 -

Roche:

copper make any difference in your (Roche) silver?
We have silver.

H.M.Jr:

What?

Roche:

We have silver.

H.M.Jr:

Does it make any difference?

Roche:

I don't think so.

Taylor:

You might read Mr. Pegler's piece again and change
some of the words, change the subject.

H.M.Jr:

It doesn't in the State of Idaho, which is the big
silver state.

Roche:

I don't know enough about these things.

H.M.Jr:

It isn't in Utah. What?

Roche:

If you talk about coal, I might have some comments

H.M.Jr:

Well, thanks for the suggestion, but
I think that's a notable event, when copper went above
fifteen cents.

Oliphant:
H.M.Jr:

that would be in order.

But I think, in view of the general political situation, certainly nobody should play with the price of
silver except the President of the United States.

Now, does anybody disagree with me?
Oliphant:

Of course not.

H.M.Jr:

What?

Oliphant:

Of course not.

H.M.Jr:

I think my suggestion was a much better one, that we
pass a law that we pay for silver based on the cost

of mining it in each S tate and buy it on a state
basis.

Taylor:

Giving credit for copper.

35

- 12 H.M.Jr:

Or anything else. All right. But Herman, just -

Oliphant:

No, sir. If the President decides the price of

anybody should play with it except the President?

copper is very important - that's my only point,
that he decide the price of copper is very important.

H.M.Jr:

Have I passed you (Taylor)?

Taylor:

Just that. The "Dear Key" letter - one of these,

you know, "Dear Key" letters.

H.M.Jr:

George?

Haas:

I haven't got anything very important. There's
one of those letters from Harvard (hands letter
to Secretary). They get your advice on how to
handle - it's that new school, I think.
This question of administrative training?
It's a question of training people for Government
service. They're establishing a school.
Well, you're the third person that got one of those.
I understood that Mac got one and Herman got one.
1 mean they do this thing in such a funny way. They
first write. Then the President writes me a letter.

H.M.Jr:
Haas:

H.M.Jr:

They've asked Mac and they've asked Oliphant; now
they've asked you.

Haas:

H.M.Jr:

They may want an economist if it's a question of
training people for Government service.

I think I'll write President Conant a letter and say
they want, see? Because this is the third person.
Next thing they'l be writing they want Bell. And I mean I think they ought to let us know. Don't
you think so? We've said yes. Why don't the three
of us get together and then prepare a letter to
Conant. But I think the letter ought to go to
Conant. Wouldn't you (Magill), as a university man,

would he mind - would they make up their minds what

say so?

Magill:

Who's writing this letter to us?

36

- 13 H.M.Jr:

His secretary. I've had one letter from Conant

Magill:
H.M.Jr:

Yes, I should think so.
What? I'd write a letter to Conant on that. That

Haas:

Yes, fine.

H.M.Jr:

Miss Roche?

Roche:

Nothing special, sir. A Mayor LaGuardia item in

on that.

agreeable to you, George?

the paper about taking our Hoffman Island.
There's been no formal transaction or suggestion

there, but we've been trying to find some use for

it up in New York to take it off our hands - Public

Health Service.
H.M.Jr:

Through Procurement.

McReynolds: I've consigned it.
H.M.Jr:

Oh, did you?

McReynolds: I've consigned it.
H.M.Jr:

Just check that with Mac. I'm quite sure that
Admiral Peoples - for some reason seemed to be
custodian - sent a letter over for me to sign.

Roche:

Well, I didn't know that it had definitely been

Mrs Klotz:

In answer to a telegram.

H.M.Jr:

I think you'll find, if Mac will look it up, that

signed.

Peoples gave it to the city; but from reading the
publicity you wouldn't know the Treasury was in it.
What?

Roche:

It didn't seem as though we had taken any initiative.

H.M.Jr:

Well, my impression is a letter from Peoples, I think.

Roche:

Well, I'll check.

37

- 14 H.M.Jr:
Roche:

I think so. But you wouldn't know we even were

in it. Anything else?
That's
about all, sir, this morning. Nothing very
important.

Oliphant:

May I ask if the Vandenberg study of the need for

H.M.Jr:

George Haas called me up. You can tell the story,

Social
Security reserves - is that in the shop
somewhere?
George.

Haas:

Bell probably knows more about it than I do.

H.M.Jr:

Well, tell them, though - tell them about the

Haas:

Yes, O.K. Sunday morning I told the Secretary
that on Saturday afternoon Altmeyer got in touch

telephone conversation.

with Russell Reagh, who is the Government Actuary

in my division, and showed him a copy of a letter
which they were addressing to Senator Harrison, the
Chairman - I don't know if it was in his capacity
as Chairman of the Finance Committee or not. But
it dealt with the Vandenberg resolution regarding
an investigation of the old age reserve account,
as I understand it.
Reagh checked off the figures, which appeared to

be all right except in a few minor instances. It

was only one or two sentences, which dealt with the
economic nature of the fund, wherein I suggested
a change, which I presume they accepted. I addressed
this change to Altmeyer over Dan Bell's signature.
And they also

H.M.Jr:

Have you got Dan signing on the dotted line?

Bell:
Haas:

Blindly.
As Assistant to the Secretary.

H.M.Jr:

I see.

Bell:

I signed another way as Acting Director of the Budget.

Gaston:

Did you agree, Dan?

38

- 15 Bell:

Well, I don't think I did.

Haas:

Altmeyer thought it would be They were going to
have this meeting on Washington's Birthday and
Altmeyer thought it would be well if the Treasury

Department, in addition to sending up a person who
dealt with the finances, would send up an economist
who would be in a position to answer the economic
questions which arose - which arise from the building

up of this large reserve fund. I suggested to Dan,
and he agreed with me, that it would be better for us
and better for the Social Security if we remained
away from it at that time, particularly in view of
the fact that the Reserve Board, I understand, had
some opinions with regard to this fund and the
handling of it, and I really don't know what their
opinion is. So nobody, as I understand it, from
the Treasury went up there yesterday.

Bell:
H.M.Jr:
Haas:

H.M.Jr:

That's right.
Well, then you asked me would it be all right to
talk to Goldenweiser and I said yes.
That's right, and I'm going to do it.
Oh, you haven't done it yet.
Well, does anyone want to raise any - that's the
beauty of these meetings.

Haas:

I asked Mr. Altmeyer if he'd give his testimony
along the lines that the Board needed more experience
in order to determine these larger questions of policy,
and he said he would, and he thought that was a good
line to take. There was only one thing I saw in the
paper this morning that worried me, and that was that
he told the Committee he thought they might start
benefit payments a little earlier; and my understanding with him on that was the President didn't want
anything done along that line in this year; he thought
that ought to go over for another year until they could
get their administrative feet on the ground.
That's going to cost money to the Treasury.

Bell:

Sure.

Bell:

39

- 16 -

Roche:

Well, everybody know where it stands? All right?
You're all right, Miss Roche?
Yes, sir.

H.M.Jr:

Dan?

Bell:

I don't believe I have anything.
I'd like to see the crowd that works with me on
financing at four o'clock this afternoon. See?
I'd like to have a sort of preliminary at four.
And the people - you (Haas) know, you're in on it Haas, Bell, Taylor, and Archie. Let's have a meeting

H.M.Jr:

H.M.Jr:

at four as a preliminary. Pretty well jelled in
my mind, but

The Comptroller said some very nice things about

Upham:

you Saturday night. I gave you a clipping, but I
think perhaps it

H.M.Jr:

Sober?

Upham:

Yes, he never drinks.

Mrs Klotz:

Much.

H.M.Jr:

Is he a teetotaler?

Upham:

Yes, he does not drink.

Taylor:

Nor smoke.

Upham:

Maybe that's one of his troubles.

Bell:
H.M.Jr:

May be one of mine too.
What's that?

Bell:

We (Miss Roche and himself) don't either, so there

H.M.Jr:

Do you (Upham) drink?

Upham:

Oh, once in a while.

H.M.Jr:

Now, Cy, you know

must be something wrong with us.

drink.

Bell, I've never seen you

40

- 17 McR:

Sure Cy drinks.

Bell:

Oh, I'm all right. Just Jefty and I.

H.M.Jr:

Just you and Jefty. He (Upham) can't join that club.
He's
got too many exceptions. Dan's - I've never
seen Dan break it.

Bell:
MCR:

Bell:
H.M.Jr:

McR:

I'd have to be pretty low. Mac gets me once in a

while

I wasn't going to tell that.
Well, I expected it to come out, so I thought I'd
better protect myself, say it first.
This is going to be a confessional. There's too

many of us know each other around here. Next thing
Archie will get up and say he never drinks or never
smokes cigars. What's the matter, Mac?
Not a thing.
(Hearty laughter)

H.M.Jr:

Anybody else want to join that club?

McR:

I never commit myself.

H.M.Jr:
McR:

That's the approval of the selection of Keith as
Assistant Collector up there in New York. I think
everybody's agreed that it ought to be done.
Gregory's done a good job. (Signs appointment)
Gives him a fifteen hundred dollar promotion on
the first of March. Everybody will be happy about
that.

H.M.Jr:

What else?

MCR:

That thing that you handed me from Wallace the other

day. I'm afraid you won't get anything back on it
today. Elmer couldn't get hold of the Agriculture
people on Saturday at all.

41

- 18 H.M.Jr:

Mrs. Klotz, you write a letter to Henry Wallace in
acknowledgment for that. Say: "Dear Henry: I beg
to acknowledge receipt of your letter of such and
such a date. I am enclosing herewith a photostatic
copy of your letter to me for your files.
"I have immediately started an investigation of
these charges, and just as soon as the investigation
is concluded, I will give you a copy of the same."
I'm certainly not going to have anything like that.
He wrote me a letter in which he said, "I am sending
you the carbon copy in order not to have anything in
my files." .It's a charge against a man in Procurement
that works with Resettlement. Well, I'm sending him
back a photostatic copy of his letter so it can go
in his files. If there's anybody in Treasury, why
shouldn't they be

Oliphant:

Every reason why it should be.

H.M.Jr:

What?

Oliphant:

Every reason why it should be.

H.M.Jr:

I'd like to have that go by hand. It's a most unusual
thing. It was Procurement, wasn't it?

McR:

Yes.

H.M.Jr:

Two. Was one of them Bell's man?

McR:

No, they were both Procurement.

H.M.Jr:

All right. But I'm glad; I knew I had something on
my mind. Anything else? Anything that I forgot?
I don't think so.
Any afterthought? All right. Well then, if Taylor -

Mrs Klotz:
H.M.Jr:

the three Japanese boys can S tay

42
Tuesday

February 23, 1937
10:20 a.m.

Rep.

Elmer J.

Ryan

Hello

HMJr:

Good morning

R:

Hello, Mr. Morgenthau

HMJr:

How are you?

HMJr:

Oh, very well Ah -

R:

I wanted to get down and see you, you know? -

R:

This is Congressman Ryan.
HMJr:

Yes, I know. Well, do you want to come right away?

HMJr:

Well, I guess I could.
I've got an eleven o'clock appointment. Could you

R:

I think so.

R:

get here before that?

I'll be there.

R:

I'll be glad to see you.
All right, Mr. Secretary.

HMJr:

Goodbye

HMJr:

43
Tuesday

February 23, 1937
11:19 a.m.

HMJr:

Hello

Treas.
Operator:

Yes

HMJr:

yes

T.O.:

Shall I put him on?

HMJr:

Please

T.O.:
Burton

All right, go ahead.

"heeler:

Hello

HMJr:

Hello, Burt

W:

Hello, Henry

HMJr:

How are you?

W:

I didn't know whether you'd speak to me this morning
or not.

HMJr:

Well, what - have you said something nice about me?

W:

HMJr:
W:

HMJr:
W:

(Laughs) No, no, not about you, Henry. I did about I mean about this court victory.
Oh, I'm in the Treasury.
I know that. Say Henry Yes

I have a letter from a
man up my State saying
that there is a report out there that's quite current
to the effect that your - that the Administration is
going to seek to repeal the Silver Purchase Act. I
wrote him a letter in which I said to him that I didn't

think there was anything to it. But I did think I'd

HMJr:

better call you up because I don't want to make a liar
out of myself.
Well, Burt, you don't think we'd make silver in the
Supreme Court, do you?

W:

No (laughs), no -

44

-2HMJr:

What?

No (laughs)

W:

HMJr:

What?

No (laughs)

W:

HMJr:

Well, I don't know. I mean you start by the Supreme
Court and then you swing over to silver.

W:

Oh, well, I was just joking about the Supreme Court.

HMJr:

Are you sure?

W:

Yes, I was just joking about the Supreme Court.

HMJr:

Well, -

W:

HMJr:

I was kidding about that.
Oh -

HMJr:

But really, seriously, about the other thing, is have you anything in mind or The only thing - that all this stuff is in the paper.

W:

Yes

W:

?

-

HMJr:

When I appeared before poor old Buck

W:

Yes

HMJr:

- in the House

W:

Yes

HMJr:

He asked me a lot of questions.

W:

Yes

HMJr:

And Buck was very - wasn't very much opposed to it

W:

Yes

HMJr:

And since then my mind -

and I answered him as frankly as I could -

I told some people the

45

-3-

other day, we've got too much to do down here and

my mind is not on silver.
W:

HMJr:

W:

Yes

And, perfectly frankly, I haven't discussed it
with the President in six months.

Yes - well -

HMJr:

And - you answered your constituent truthfully.

W:

Yes, all right. Well, that's all I wanted -

HMJr:

How's that?

W:

That's all right.

HMJr:

W:

HMJr:
W:

HMJr:

W:

I mean, I don't know when it will come up. But I
can say that up to twenty minutes past eleven on
Tuesday, February twenty-third, I have done nothing
on silver and haven't been thinking about it.
Yes, well of course, Key Pittman and I will fight

hell out of you if you try to.

What?

I S ay, Key Pittman and I will have to scrap hell out
of you if you seek to do anything of the kind.
Well, I'll have to go around and see Senator King and
have him rescue me.

(Laughs) All right.

HMJr:

What?

W:

All right. Yes.

HMJr:

Politics make strange bed fellows, you know.

W:

That's right, Henry.

HMJr:

All right, Burt - Now, I - that's the answer and
I - if I was ever going to do anything -

W:

Yes

46

-4HMJr:

I'd be man enough -

W:

Yes

HMJr:

- to let Key Pittman know and ask him to call a
meeting and I'd tell him just what I was going to

do.
W:

Yes

HMJr:

See?

W:

HMJr:

Absolutely
How's that?

W:

All right, that's fine, Henry.

HMJr:

O.K., thank you.

SEEX

47 684

DEPARTMENT OF STATE

Office of the Economic Adviser
February 18, 1937
DISCRIMINATORY TAXATION OF FOREIGNERS

Mr. Feis:

Since it is impossible to obtain adequate information to tax
foreigners residing abroad at the same income tax rates they would

pay were they residing in the United States, it is impossible to
give them "national treatment." Any rate of taxation applied on
American income of such foreigners will involve giving them better
OF worse treatment than American nationals residing in the United

States receive. However, such foreigners can at least be given
most-favered-nation treatment even if it is impossible to give them
national treatment.
If the Executive recommends to Congress the enactment of a

20 percent withholding tax against nonresident aliens but with pro-

viso that such rate shall be reduced, in the case of a resident of
a contiguous country, to such rate (not less than five percent) as
may be provided by treaty with such country, and then submits to the
Senate a treaty with Ganada reducing the withholding tax on residents

of Canada to five percent, then of course there will be protest by
foreign governments that they are not receiving most-favered-nation

treatment. Here the word "discrimination" will be correctly used.
It will also be discrimination based on applying the same rate that

is applied against the United States. This will be an invitation
to all countries having lower rates to impose a 20 percent rate on

American citizens, and will leave little complaint available to the
United States in case this is done.

-2-

48

The people who will be hurt by a twenty percent withholding
tax are British, French, Swiss and other investors who have put

funds in American securities with the expectation of holding them

for a long time for income rather than for appreciation of value.
These are the individuals to whom the heighth of the American tax

will be of importance. However, the is no government in the
world that may not take notice of the discrimination involved in the
Canadian treaty as an indication that the United States will not be

in a good position to protest against discriminatory taxation applied

to American citizens relative to that applied to, say, British citisens.
If the increase in rates is to be recommended to the Congress,
the sponsors and spokenmen for the proposal will need to know how

to treat the Canadian treaty matter in their presentation of the increased rate proposal. If the increase is recommended as being the

application of equitable rates on alien nonresidents because of the

inability to apply identic rates on individuals in the same income
status, then the concession to Canada by treaty of a reduction of
75 percent of the tax on residents of Ganada will be even harder to
defend in case of protests by other governments.

In other words, the treaty with Ganada is internationally the
most vulnerable aspect of the present proposal. If the United States
wants to give residents of Ganada or Mexico this preference, 11 cannot

simply stand on the position that it is imposing the 20 percent rate
on other nonresident aliens in order to remove a preference they

now enjoy over American taxpayers. Our policy is obviously and in
portantly discriminatory against Great Britain, France, and the

49

3.
Netheriands, Switsorians, and less importantly against other
countries, so long as we retain and implement the preference for

tontiguous countries. IS appeare therefore that the presentation

of the matter to the public and to foreign countries should justify
the measure at least in part on its actual grounds and not on

grounds of equitable treatment of both and alien investors.
reer

bre

EMPLOYER

AARAM

50

February 23,1930
The President read the attached memorandum from

Oliphant on the "whiskey matter" very carefully and he
said, "Go ahead and press it hard before the Federal
Trade Commission."

51

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Secretary Morgenthau

FROM

Herman Oliphant

FEB20 1937

Press it.

For your information I am having Manning make a study in connection with the

"whiskey matter." The developments so far are as follows:
1. Some time ago, there was an action started by the Federal

Trade Commission against five of the largest distillers and one
wholesaler in New York City charging restraint of trade, price
fixing and boycotting. When this action was started, W. S. Alexander
sent his General Counsel, Buck, toothe Federal Trade Commission

who requested that the action be transferred to the jurisdiction of
the Federal Alcohol Administration. This fact was brought to the
attention of Assistant Secretary Taylor and he took the matter up
with W. S. Alexander, and the request was withdrawn. Tumulty,

during this time, has been a constant visitor at W. S. Alexander's
office.

2. A bill was introduced in the Senate by Tydings, and
in the House by Miller which would, by its terms, validate and legalize
the actions of these distillers which were the bases of the charges
made by the Federal Trade Commission. Mr. Kelley, General Counsel

of the Federal Trade Commission, has informed us, that pending the

52

-2 outcome of this proposed legislation, the respondent distillers have
been given indefinite time to answer the complaints, and the whole

action has been "put on the shelf." We are the following the course

of this legislation.

AQ

Mitterald Inbune

53

v 2/19/37
News of

Celler to Ask
TradeUnit Quiz
Of Tydings Bill
Plans Minority Report to
House on HiddenDangers'

of Forced Price Rises
From the Maraid Tribuna Burner

Tydings-Miller Bill Hit
As 'Hidden Ball Law
Sammons Assaila Measure
Club Over

(

3.2 69M 8-36

FEDERAL RESERVE BANK
OF NEW YORK

FFICE CORRESPONDENCE
CONFIDENTIAL FILES

L. W. Knoke

the
DATE February 23, 1937.

SUBJECT TELEPHONE CONVERSATION WITH
BANK OF FRANCE

Mr. Cariguel called me at 11:05 today and referred to our
telephone conversation of February 11 and to our cable of the same

day, dealing with the revocation or modification of the tripartite
agreement. Cariguel stated that they had no objections to the suggestions made by us and that they agreed entirely. They understood

our cable, he said, to be merely a clarification of the understanding
concerning certain details of the monetary arrangement and that this
clarification had been found necessary as a result of inquiries made
by the Swiss. I replied that that was the situation.
Discussing today's market, Cariguel stated that it had been
very much quieter and that so far he had to do only about £300,000,

which was considerably less than for a long time. I referred to the
orders which he gives us regularly and asked him to let me know whether

we were handling them to his satisfaction. His reply was that we had
handled them very well.

With reference to the world's securities markets, Cariguel

thought that they were all, if anything, too high. The best thing
the French Government could do, he continued, would be to take those

steps which were necessary to attract capital back to France. That
being done, he thought our problem of #hot money" would, at least in

part, be solved.

03V13038

YNUMAINT

LWK:KMC

with

55

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

February 23, 1937.
TO

Secretary Morgenthau

MOA

FROM Mr. Haas

In accordance with your telephone call of Sunday morning,
February 21, 1937, I have arranged with Dr. Goldenweiser for a joint
consideration of the economic problems involved in the Old Age Reserve
Account. He has designated Mr. Currie and Mr. Gayer of his staff,
and I have designated Russell Reagh, Government Actuary, and Henry
Murphy to meet and discuss this matter. After preliminary meetings,

Dr. Goldenweiser and I plan to join the discussion.

As a consequence of these joint meetings, we should know
on which points the two staffs are in general agreement, and also
those aspects of the problem on which our views may differ, if such
be the case.

56

OFFICE OF

THE SECRETARY OF THE TREASURY

February 23, 1937.

MEMORANDUM FOR THE SECRETARY:

Herewith I hand you a copy of a further

telegram from Bullitt regarding the St. Pierre
matter, which was phoned me from the State De-

partment this morning; also a copy of a draft

of a reply which I furnished the State Department at their request.

GRAVES.

57
February 23, 1937.

Treasury Department objects to suggested modifications in definition of

"alcool de traite" since these would open the way for traffic in neutral

spirits or plain alcohol in bulk containers. Stop. They call attention
to the fact that rum if imported in quantity into St. Pierre from
Martinique would undoubtedly be for sauggling purposes, although conceding

that the sauggling of run as such from St. Pierre would probably be directed
at the maritime provinces of Canada rather than at the United States where

the market for this beverage is comparatively small. Stop. They feel
strongly that there would be no unfairness to the people of St. Pierre
if the French should restrict the importation of alcohol and alcoholic
beverages to such as are bottled and packaged under trade or brand names

by reputable manufacturers as contemplated by the suggested definition.

Stop. They say, however, that if the French Government should insist
upon an amendment of the proposed definition so as to permit the impor-

tation of rum into St. Pierre in bulk containers, this can more safely
be done by preserving the definition as originally submitted and adding
the followings "and not including run when bottled or casked by reputable

manufacturers and bearing justification of origin."

58
PARIS, February 22.

Referring Department's No. 99, February 19, 6 p.m.:

Foreign Office, at the instance of the Ministry of Colonies, suggests

modification of proposed definition of "alcool de traite," as followsIn place of "when bottled and packaged by reputable manufacturers," it
suggests, "when bottled or casked by reputable manufacturers"; and in
place of "and labeled as such under appropriate trade or brand names,"

it suggests, "and bearing justification of origin." The Foreign Office
adds that certificate of origin would be issued by the French liquor
exporter and visaed by the French customs authorities at the port of

export. The Ministry of Foreign Affairs states that these changes in
phraseology are desired to permit the importation of rum from Martinique.
I would appreciate a reply at your earliest convenience.
BULLITT.

59

23 February, 1937
4 p. m.

COAST GUARD OPERATIONS IN FLOOD AREA

Coast Guard making arrangements to evacuate forces from

Mississippi Valley as soon as need terminates, which is expected

to take place this week. The Memphis Headquarters will probably
be closed on Wednesday, leaving only one radio truck there.

Coast Guard force at present operating in the Mississippi flood zone numbers 19 seagoing units and 25 boats, the

latter operating under the immediate direction of the DIONE at
Natchez, Mississippi, where a shore office and communication
center is being maintained.

GENERAL WATER LEVEL CONDITIONS.

Crest between Natches and New Orleans, gradually

flattening out - Natches 58', a rise of 2/10ths foot since
Saturday: New Orleans 18.7', a fall of 1/10th foot since
Saturday.

60
Tuesday

February 23, 1937
4:43 p.m.

Senator
Elmer
Thomas

Mr. Secretary -

-

HMJr:

I got your letter in regard to Howard.

T:

Yes
-

HMJr:

- asking about the Register of the Treasury

T:

Yes

HMJr:

And I just wanted to tell you that before Jim
Farley left he talked to me about that position
and asked me to do nothing until he got back.

T:

I see.

HMJr:

And he's still away.

T:

I see.

HMJr:

And, until he gets back I'm not doing anything.

T:

Well, Mr. Secretary, we have prepared some data

in the form of - oh, some endorsements and recommendations-giving Howard's background and

placed them in your hands in the event - so
they can be used.

HMJr:

All right.

T:

And then some good time at your convenience we

HMJr:

would like to come down, if it's open for consideration, and present Howard. He's here in town.
what I'd like to suggest
Well - the other really think that you ought to see
is that Farley, because he's taken a great interest in this
I

vacancy.

T:

Well, that's - that's a good suggestion then.

HMJr:

I think it would, because, as I say, he's got somebody that he says he's been trying to place for four

You think it wold be proper then to see him?
years.

T:

Oh, I see.

61

-2HMJr:
T:

HMJr:

T:

And he's very keen to place this man.
Yes, I see.
It's somebody that goes back to the campaign of

thirty-three.

Yes, I see. Well, then, that's a good lead and
we'll take it up along that line.

HMJr:

Well, thank you, Senator.

T:

Then when you're ready why we'll just come down

and see you for a few minutes, if it's open.

HMJr:

Thank you, Senator.

T:

All right then.

62

Tuesday

February 23, 1937
4:46 p.m.
Treas.

Operator:

Go ahead.

HMJr:

Hello

A. Harry

Moore:

Hello, Mr. Secretary.

HMJr:

How's Senator Moore?

M:

I'm
sorry to trouble you after a hard day's work.
(Laughs)

HMJr:

You haven't troubled me yet.

M:

(Laughs) Thank you. How are we making out with our

proposition?
HMJr:

Well, the way it stands is - we're moving Baradelle.

M:

Yes

HMJr:

And then I'm waiting to hear from Helvering for a
recommendation on a successor.

M:

HMJr:
M:

HMJr:

I see. It's up to Helvering then to -

?

That's right.
I see. All right, thank you very much.
Having made the difficult decision, I mean, on
moving Baradelle, as to his successor, I'm waiting
for a recommendation from Helvering and I haven't
got one yet.

M:

HMJr:

Well,
that's the big thing - is the - getting the
successor.
Well, that - I'm waiting for a recommendation from
Guy.

M:

All right.

HMJr:

How are things with you?

M:

Oh, pretty good. We're bumping along.

HMJr:

All right, Senator.

-263
M:

HMJr:
M:

HMJr:

I'm sorry to trouble you.
You haven't troubled me a bit.
All right. Thank you.
Goodbye.

64

February 23d

I told the President that General Hugh Johnson
came in to see me about import tax on copper; that I pointed
out to Johnson jokingly that Senatur Ashurst was both the
senior Senator from Arizona, the biggest copper producing
state in the Union, and also Chairman of the Judiciary

Committee. I told the President that this tax expired on
June 30th and how would he feel about letting it die if we
could get away with it. He said he certainly would be for
it because copper was one of the biggest worldwide trusts
and that we ought to try to bust it up; that he felt that
the price of copper in the United States of 8 to 12c was
high enough.

I told the President that Congressman Murphy of
Minnesota had been in to see me and left the attached document.

It looks as though our friend Joe Wolfe had been selling Post
Offices and I suggested that nothing be done until we could get
a chance to investigate. The President agreed. (Attachment
marked No. 1)

I asked the President whether we should continue to

let the question of Collector of Internal Revenue of Georgia

rest. He said, "Yes, do nothing for the time being".
(See attachment marked No. 2)

I told the President that Senator Moore had been in
to see us; that we had agreed to move Baradel, Agent in Charge

for New Jersey, to San Francisco and that Senator Moore was

willing to leave it entirely to us to choose his successor on
a merit basis. (See attachment No. 3)
I spoke to him about his suggestion of Sally Jaymes

of Springfield, Ohio, for Register of the Treasury. I told

him that I had told Senator Bulkley that I had promised Jim
Farley to do nothing until Farley returned; that Farley wanted
me very much to take a certain doctor from the State of Montana
and give him this job. The President said, "Remind Jim Farley
to remind the doctor that before we can give anything to Montana - what about Senator Wheeler.' (See attachment No. 4)
I told the President about my conversation with
Senator Wheeler who was worried about silver. The President
was very much interested. (See attachment No. 5 - H.M.Jr's
conversation with Senator Wheeler).

65

-2When I came in for lunch McIntyre came in and told
the President that the ex-Governor of Florida, Sholtz
was in to see him and wanted to know how the President feels

about Sholtz opening a law office in Washington. The
President said it was no concern of his and jokingly said,
"Let him see the Secretary of the Treasury". Then several
sentences passed between the President and McIntyre which
tipped me off that McIntyre knew that Sholtz was having
income tax troubles. I think McIntyre was trying to find
out just how serious they were. McIntyre said, "I have
lunch date with Sholtz and I am just on the fence as to
whether I should or should not lunch with him". The President said two or three times, "The matter does not concern
me. It is in the hands of the Secretary of theTreasury".
Finally I said, "Why no it is not Mr. President, we have
concluded our work and turned the case over to the Attorney
General for prosecution. " I will be interested in seeing
a

what happens to our case against ex-Governor Sholtz from
now on.

I briefly sketched my plan for financing to the
President who was not particularly interested and simply
nodded his head as I went along and outlined it to him.
The President asked me what we were doing about

"hot money". I told him about our conference with Hull
Thursday afternoon and that Hull had taken the matter under
advisement; that I had found that Hull was opposed to our
doing anything along the lines that we were working on as
he felt it might interfere with his trade treaties. The
President said, "That my advice to you to see Hull was good."
I said, "It was excellent". He said, "The person from the
State Department who had gotten in touch with him on this
matter was Judge Moore.

STATE OF MINNESOTA
SS

COUNTY OF JACKSON

F. J. Stenzel being duly sowrn on oath deposes and says that he is a resident of
the township of Weamer, village of Heron Lake, county of Jackson and state of Minnesota, that he was a candidate for the post office at Heron Lake. Minnesota: that
he is a member of the Jackson Democratic county committee; that in the winter of
1933 he called on Joseph Wolf, National Committeeman for the State of Minnesota
and talked with him with reference to the said post office. That he called on Joseph
Wolf on two or three different occasions. That Mr. Wolf informed him on one of
these occasions that he would have to go to Washington to have the post office at
Heron Lake declared vacant so that he could have Mr. Stenzel appointed as acting postmaster. That Wolf then told affiant that he would have to have some money to pay
his expenses. That he stated that $250.00 was necessary. That he then requested
this offiant to make the money-orders he sent in payable direct to him so that he
could use it how he saw fit. That this affiant went home and arranged for the $250.00
to be sent to Joseph Wolf as per his request:

That prior to this meeting and the day following the Jeffersonian banquet at
St. Paul, this affiant in company with other members of the committee at Jackson,
who were applicants for post offices in Heron Lake, Jackson and Lakefield, in Jackson
county, viz., Mrs. Bernice Kenevan who WAS applicant for the post office at Lakefield;
J. W. Malone who was applicant for the post office at Jackson, all called on Mr.
Wolf with reference to these post offices and that Mr. Wolf after listening to them
stated that the finances of the Democratic partywere in very bad shape: that one
of the committee said: "Well, we are willing to contribute towards the deficiency
of the party. How much do you want?" That Mr. Wolf stated that they were paying
in different amounts, some $250.00 and some more, and he stated: "If you folks
will send in some money I will see that you get the post offices." That Mr. Wolf
further stated: "I owe a personal note of $9000.00 for money which I had to borrow
on my own personal note and Ihave to get a hold of some money. When you send this

money in, send it to me direct, so I won't have to account for it to the National
body. I want this money so I can use it where I want it.
That in compliance with the request of Joseph Wolf $250.00 was sent in to the

said Joseph Wolf; that this affiant had repeatedly called on Joseph olf with refer-

ence to the Post Office, which the said Joseph wolf promised would be declared
vacant July 1, 1933 but that said post office has not been declared vacant.

That this affiant has always been a good loyal Democrat; has supported the party
and contributed generously towards its carmaign fund and that this offiant makes
this affidavit for the purpose of informing the National Democratic committee as to
the manner in which Post Of ices have been disposed of in the State of Minnesota:

further affiant saith not.

F. J. StenzeI
Subscribed and sworn to before this
day of July, 1934.

11th

Julia Meurer
NOTARY PUBLIC

Julia Meurer

Notary Public Blue Earth County, Minn.
My commission expires Aug. 29, 1940 (SEAL)

STATE OF MINNESOTA
COUNTY OF JACKSON

John Wilhelm being first duly sworn on oath deposes and says that he is a
resident of Jackson, Mihnesota, and is treasurer of the Jackson county Democratic
committee; that on the 7th day of June, 1933 he accompanied Mr. F. J. Stenzel of
Heron Lake on a visit to Joseph Wolf, National Committeeman for Minnesota at the
Lowry Hotel, St. Paul, and that while there he heard conversation between Joseph

olf and Mr. Stenzel and took part in the conversation himself. That at that time

Mr. Stenzel was an applicant for the Post Office at Heron Lake and that Joseph
Wolf said: "I need money badly and would like to get it by the 1st of July. If That
Mr. F. J. Stenzel said: "How much?" That Joe Wolf replied: "Two hundred fifty
dollars. . That Mr. Stenzel then said: "Well, we can pay you that amount of money,
but we must have some assurance for it, so that when I get home the fellows won't
laugh at me." Mr. Wolf then asked Mr. Stenzel what he wanted and Mr. Stenzel told
him he wanted what he applied for, and Mr. Wolf made answer and said: "Well, I'll
have you in the post office at Heron Lake by July 1, 1935 as acting Postmaster."
Mr. Wolf stated that he should go to Washington and had no money to go with. Mr.
Stenzel said: "Well, I will see that you have the money here as soon as I get home.
That Mr. Wolf then said: "Well, you do that and everything will be taken care of
by the 1st of the month."
John L. Wilhelm
Subscribed and sworn to before

me this 10th day of July, 1934.
A. J. Malek
Justice of the Peace

UTAH

DANIEL o. HASTINGS, DEL.
WARREN-R. AUSTIN, VT.
DICKINSON IOWA

HIRAM W. JOHNSON, CALIF.
GERALD P.MYE.N.DAK.

Jake to While
<<04
United States SenateHundred
we M
COMMITTEE ON
PRIVILEGES AND ELECTIONS

MEX.
IND.

January 21, 1937.

. KENNEDY, CLEAN

Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury,

Department of the Treasury,
Washington, D. C.

My dear Mr. Secretary:

with reference to the Collecto of Internal
Revenue for Georgia, permIt m to renew enforsement.
of Honorable B. Latheson, Hurtwell, Georgia.
Mr. lathoson engages In the general re: tilc,
cotton, and fertilizer business from 1906 to 1929. HG
also owned and operated in Ice plant from 1943 to 193..
of

He was named Commissioner of Pevenue for the tate
Georgia in November, 1929, and served under & first
and second appointment until the Stat Revenue Commission
was created when he became & member of the Commission.

In this capacity he served the State with grett distinction
to sign an illegal warrant in March, 1936. 2r. Antheson

until he WL S dismissed by Governor Talmadge for refusil
is now manager of' a manufecturing company at Hartwell,
Georgia.

Mr. Matheson 1 in middle life, in uncellent

health, and is one of the best equipped non in GeorgIn
for the position of Collector of Internal Revenue.
Since the press of the State mentioned his name 5
few days ago, I have received a great number of telegrons
and letters in which his peculiar fitness for the position
is uniformly recognized.
I strongly recommend Ar. Matheson and from

my knowledge of his charleter, bility, courage, and
his peculiar quarifications for detling with the
problems necessarily Incicent to the office, I do not
I

G. DEL.

GA. CHAIRMAN
WARREN DANIEL

IOWA

CALIF.
w.

GERALD P. HYE.N DAK.
LOBAN KY.

HIS

United States Senate
COMMITTEE ON
PRIVILEGES AND ELECTIONS

TENOL

2.

hesitate to say that he is the best man that I can
recommend in Georgia for the position.
Sincerely yours,

70
THE WHITE HOUSE
WASHINGTON

#3

1/7

1 - Sen. Moore was in and wanted to
know "whether the President got
in touch with Sec. Morgenthau
on the matter he (Sen. Moore)
and Mayor Hague were in to see
the President about.
"The President was going to

get in touch with Sec. M. in

connection with the Hogan matter

at Newark. "

1

Vincent M. Hogan, originally appointed from Kansas, seventeen years
in Internal Revenue Department.

Mr. Baridell is now Agent in Charge; appointed under Coolidge

Administration. Republican. Lives in Brooklyn. Was transferred
from lower New York to Newark Office.

Title of position is Agent in Charge of New Jersey District,
Internal Revenue Department, Newark, N. J.

72

TREASURY DEPARTMENT
WASHINGTON
OFFICE OF
OMMISSIONER OF INTERNAL REVENUE
ADDRESS REPLY TO

COMMISSIONER OF INTERNAL REVENUE
AND REFER TO

January 12, 1937.

MEMORANDUM FOR THE SECRETARY:

Joseph R. Baradel is Internal Revenue Agent in Charge
at Newark, New Jersey. He was born in New York City, is
46 years of age, married, was appointed to the Bureau of
Internal Revenue as an Auditor in January, 1919, and has

served continuously in the Bureau since that date. Prior

to his appointment, he was employed by the Public Service
Commission of New York in the Bureau of Statistics and Accounts for a period of 11 years.
Since 1919 Mr. Baradel has been promoted through various

positions having to do with accounting, succeeding to the
position of Internal Revenue Agent in Charge at Brooklyn, New

York, on November 16, 1928. He was transferred to Revenue
Agent in Charge of the Second New York Division on September 1,

1932, and on April 1, 1935, was transferred to the same position at Newark, New Jersey, which position he now holds.

During the two or three years immediately preceding his
transfer to Newark, Mr. Baradel was the target for considerable
complaint of an indefinite nature, particularly by anonymous

letter writers. The position which he held was one of the most
difficult in the Service from this point of view. He had supervision of a group of officers who were inclined to be dissatisfied and critical. Numerous inquiries were made concerning the
allegations against Mr. Baradel, but nothing was ever learned
to justify a conclusion that he was conducting himself in an
improper way. Since his transfer to the Newark Division, I
have heard no complaints against him.

I have known Mr. Baradel officially for a number of years

and have confidence in his integrity and ability to handle all
classes of income tax cases. He is recognized as a good man

on technical matters and it is my thought that his ability runs
rather along this line than as an administrative officer.

73

-2-

Memo. for the Secretary.

Vincent M. Hogan is 44 years of age, was born in Iowa and

listed Kansas as his legal residence at the time of his entrance
in the Service. He was appointed in March, 1918, as a Narcotic
officer at Wichita, Kansas, but left on June 1 of the same year
to enter the army. He reentered the service in September, 1919,
as a Deputy Collector in Kansas, in which position he remained
until May, 1923, when he became an Internal Revenue Agent assigned to work on sales and miscellaneous tax work. In 1926
he took an examination to qualify on income tax work and in
November of that year was appointed an agent with assignment
to that type of work at New Orleans, Louisiana.

After a short period in New Orleans, Mr. Hogan served in
the Dallas, Texas Division, and in November, 1928, was transferred to the Newark, New Jersey Division, where he has since
been employed. He was promoted through the various grades until
June 1, 1936, when he received his present salary of $4600 per
annum. He is at this time employed under the direction of
Revenue Agent in Charge Baradel at Newark, New Jersey.

Agent Hogan was assigned at various times to work in 00-

operation with special agents of this Unit on tax fraud cases.

I have communicated with Special Agent in Charge McQuillan at
New York, and have received the attached report of Special
Agent Baldwin, with whom Mr. Hogan was principally employed in

the investigation of certain cases of notorious gangsters in

New York City, among them being Waxey Gordon, Max Hassell and

Max Greenberg. During the course of the investigation in the

Waxey Gordon case, Hogan inadvertently mentioned to Special
Agent Baldwin that he had recently seen Waxey Gordon. As none

of the investigating officers had ever admitted meeting or

seeing Gordon, Hogan was questioned concerning the matter.
He then stated that upon request of one Gessler, an accountant
for the Union City Brewing Company, he went with him to a beer
drop in Hoboken, where Gessler introduced him (Hogan) to one
Blackie Cohen, Waxey Gordon's lieutenant, on which occasion
Waxey Gordon was present. When Agent Hogan was questioned as

to why he had not gotten in touch with Special Agent Baldwin
or the Internal Revenue Agent in Charge, he stated he did not
know. Hogan was questioned on a number of occasions concerning
this instance prior to the trial of the Waxey Gordon case, and

74

-3-

Memo. for the Secretary.

although he gave the District Attorney the same information
he had given to Special Agent Baldwin, upon cross examination
during the course of the trial in November, 1933, it was disclosed that Hogan had visited Gordon on two occasions and had

discussed his income tax affairs with him. On April 12, 1933,
when Max Hassel and Max Greenberg, associates of Waxey Gordon,

were slain in Gordon's office at Elizabeth, New Jersey, there
was found on the body of Greenberg a piece of paper containing

Revenue Agent Hogan's name and telephone number. It was signifi-

cant that Hogan's number was not at that time in the telephone

book.

Special Agent Baldwin was also informed by attorneys Culhane

and Dillon during the course of an investigation of the Yonkers

Brewing case, that Revenue Agent Hogan had contacted his client
and had accepted money from him. Agent Hogan denied this charge,

and while there is no definite evidence to prove the charge, there
are certain circumstances indicating that he had at least been

guilty of indiscretion.

There are other items of interest with respect to Mr. Hogan
in the attached report of Mr. Baldwin.
Aside from the above, I am informed by several of the most

reliable agents of this Unit that it is their opinion Agent Hogan
is not above the average agent in ability.

1st
Enc.

75

TREASURY DEPARTMENT
INTERNAL REVENUE SERVICE
INTELLIGENCE UNIT

New York, N. Y., Jan.11 1937.

New York
(Name of Division)

EAB:lac

MEMORANDUM FOR:

INTERNAL

Mr. Hugh McQuillan,

REVENUE

Special Agent in Charge,

JAN 121937

New York, N. Y.

In re: Vincent M. Hogan,

INTELLIGTNCE UNIT

Internal Revenue Agent
Newark Division,
Newark, New Jersey.

Pursuant to your instructions with reference to the abovenamed Revenue Agent, the following information is submitted by
me:

In connection with the investigation of Irving Wexler,
alias Waxey Gordon, (SI-9740-F), Revenue Agent Hogan and I
visited the Second Bank & Trust Company, Hoboken, N. J., on

or about January 23, 1931, for the purpose of making inquiry
as to the bank account operated by one James Henderson. Information had been received by us that James Henderson was
an alias used by Waxey Gordon and that this was one of Gordon's
beer accounts. Revenue Agent Hogan and I went to the Second
Bank & Trust Company on the above-mentioned date, upon your

instructions, and examined this account; we left the bank
and made no return to it thereafter.

About four months later, Revenue Agent Hogan inadvertently
mentioned to me that he had seen Waxey Gordon. As none of the
investigating agents had ever admitted meeting or seeing Gordon,
I immediately questioned Hogan as to when he had seen Gordon.
His explanation was as follows:

He stated that on the day following our visit to the Second
Bank & Trust Company, Hoboken, he had been called on the phone

by one Gessler, whom he identified as the accountant for the
Union City Brewing Company. Gessler advised him, he said, that
he knew of our visit to the Second Bank & Trust Company on the
day before, and that he wanted to speak to Hogan with reference

76

to the Henderson account. The Revenue Agent further advised that
he met Accountant Gessler at the Lackawanna entrance to the Hudson
& Manhattan tubes at Hoboken, and went with him to a beer drop in
Hoboken where Gessler introduced him to Blackie Cohen, Waxey Gordon's
lieutenant. He said that Waxey Gordon was present on this occasion
and that Blackie Cohen introduced him (Hogan) to Waxey Gordon.
When Revenue Agent Hogan was asked by me why he had not gotten

in touch with me before making this visit, or Internal Revenue Agent
in Charge Jens P. Jenson, his explanation was that he didn't know
why he had not done so. He gave the same explanation when I asked

him why he had withheld for such a length of time his meeting with

Waxey Gordon and the circumstances attending same.

Prior to the trial of Waxey Gordon, I communicated this information to Special Agent Walter P. Murphy and I know that Agent
Murphy, District Attorneys Dewey, Tarbell and Sharpe, questioned
Hogan on a number of occasions about this incident and that he
then appeared before the Grand Jury. Although he gave the District
Attorneys and Special Agent Murphy only the same information he had
given me, cross-examination of Agent Hogen during the course of the
Gordon trial, in November, 1933, developed from him the further
fact that he had visited Gordon on two occasions and had discussed

his income tax affairs with him.

On April 12, 1933, Max Hassell and Max Greenberg, bootlegger
associates of Waxey Gordon, were alain in Waxey Gordon's office

on the 8th floor of the Elizabeth Cartaret Hotel, Elizabeth, N. J.
There was found on the body of Max Greenberg, in his vest pocket,
a piece of paper containing Revenue Agent Hogan's name and his

telephone number. It is significant to note that Revenue Agent

Hogan had moved and that his telephone number at this time was

not carried in any telephone directory.

During the investigation of the Waxey Gordon case, in the
Spring of 1931, Revenue Agents James Connolly, Jonas Rutt, Hogan
and I were also making an income tax investigation of the Yonkers
Brewery, which establishment, it subsequently developed, was

owned by Patrick F. Dillon, alias "Frenchy Dillon" and James
Culhane. During this investigation, we agents had discussed
Dillon and Culhane and it was understood among us that none of

the four of has had ever seen Culhane or Dillon or even knew what
they looked like.

-2-2-

77

After this Yonkers Brewery investigation had been pending
some time, Moses Polakoff, the attorney representing Messrs.
Culhane and Dillon, advised me confidentially that Revenue Agents
Connolly and Hogan had met his clients on the outside and had taken

money from them, advising his clients that they would see to it
in writing their report that no fraud case would be developed against
them. With Mr. Polakoff's information in mind, I kept Agent Hogan's
movements under closer observation. Some time thereafter, I sent a

letter to Mr. Dillon to appear at this office on a certain afternoon.

On the prior afternoon, Revenue Agent Hogan was working with Revenue
Agent Rutt at the Steneck Trust Company in Hoboken, N. J. On the
morning of the day in question, Revenue Agent Hogan advised me that

he was going to the office of Down & Heffernan, 250 West 57th St.,
New York City, as the result of a telephone call that he had received from Mr. Down. Knowing that Messrs. Down & Heffernan were
attorneys who had represented Culhane and Dillon in a number of
bootlegging cases, I insisted on accompanying Revenue Agent Hogan

to Mr. Down's office, although he was reluctant to have me go with
him.

When Revenue Agent Hogan and I arrived in the lawyer's office,
we found Mr. Down present with a client who later proved to be Mr.
Dillon. Mr. Down, upon learning of my identity, became greatly
disturbed and wanted to know from me why Revenue Agent Hogan had

insisted upon seeing his client (Dillon) prior to Mr. Dillon's

appearance before me that afternoon. Mr. Down stated that Mr.
Hogan had contacted Mr. Dillon and told him that I was going to

ask him a lot of questions about his income tax affairs and that
he first wanted to see him in order to prime him as to the nature

of my questions. When Revenue Agent Hogan denied this charge,
Mr. Down stated that he had had a telephone conversation on the
afternoon before with Revenue Agent Hogan, when he learned that
Hogan wanted to see Mr. Dillon, and had arranged with Hogan that

Mr. Dillon would be present in his (Down's) office on the morning of the next day. In confirmation of his charge, Mr. Down advised me that when Hogan called him up on this matter he told him
that he was calling from a bank bhilding over in Hoboken, N. J.

At the time, I verified with Revenue Agent Rutt that while he and
Hogan were working in the Steneck Trust Company at Hoboken, N. J.
Revenue Agent Hogan left him for the purpose, as he stated, to

make a telephone call.

During the discussion in Mr. Down's office, I asked Mr.
Dillon if he knew Mr. Hogan. He said that he did, but Mr. Hogan

denied this. Mr. Dillon then stated that he had first met Mr.

Hogan when the Revenue Agent was making an investigation several

-3-

78

years before of Frank Dunne, a New Jersey bootlegger, who had

been alain in a gang war. Mr. Dillon advised me that he had received my letter and had intended to come to my office that same
afternoon, but that Mr. Hogan had called him up and had insisted
that he should first see him (Hogan) before he (Dillon) appeared
in my office. He said that he had instructed Mr. Hogan to call
Mr. Down and that the appointment had been made for him to meet

Hogan in Mr. Down's office.

After this discussion in Mr. Down's office was concluded
by us, we returned to Room 1, Old Post Office Building, and I
reported the incident to you in the presence of Revenue Agent
Hogan.

Several days later, Mr. Irey came to New York and at your
request I again discussed this incident with him.

Shortly thereafter, and as a result of this incident,
Revenue Agent Hogan was returned to his Division at Newark, New
Jersey.

Edwin A. Baldwin,
Special Agent.

Nmf

THE WHITE HOUSE
WASHINGTON

Tally Jayaira of
tolored mr. for

, the

9

Rng. y

tv

-

Tuesday

February 23, 1937
11:19 a.m.

HMJr:

80

Hello

Treas.

Operator:

Yes

HMJr:

Yes

T.O.:

Shall I put him on?

HMJr:

Please

T.O.:
Burton
Wheeler:

All right, go ahead.

HMJr:

Hello, Burt

W:

Hello, Henry

HMJr:

How are you?

W:

I didn't know whether you'd speak to me this morning
or not.

HMJr:

Well, what - have you said something nice about me?

W:

Hello

(Laughs) No, no, not about you, Henry. I did about I mean about this court victory.

W:

Oh, I'm in the Treasury.
Say, Henry I know that.

HMJr:

Yes

HMJr:

HMJr:

man up my State saying
I have a letter from a
that there is a report out there that's quite current
to the effect that your - that the Administration is
going to seek to repeal the Silver Purchase Act. I
wrote him a letter in which I said to him that I didn't
think there was anything to it. But I did think I'd
better call you up because I don't want to make a liar
out of myself.
Well, Burt, you don't think we'd make silver in the

W:

No (Laughs), no -

W:

Supreme Court, do you?

81

HMJr:

What!?

W:

No (Laughs)

HMJr:

What?

W:

No (Laughs)

HMJr:

:

-2-

Well, I don't know. I mean you start by the Supreme
Court and then you swing over to silver.

W:

Oh, well, I was just joking about the Supreme Court.

HMJr:

Are you sure?

W:

Yes, I was just joking about the Supreme Court.

HMJr:

Well, -

W:

HMJr:

I was kidding about that.
Oh -

HMJr:

But really, seriously, about the other thing, is have you anything in mind or - ?
The only thing - that all this stuff is in the paper.

W:

Yes

HMJr:

When I appeared before poor old Buck -

W:

Yes

W:

HMJr:

- in the House

W:

Yes

HMJr:

He asked me a lot of questions.

W:

Yes

HMJr:

And Buck was very - wasn't very much opposed to it

W:

Yes

HMJr:

And since then my mind - I told some people the

and I answered him as frankly as I could -

other day, we've got too much to do down here and

my mind is not on silver.

-3-

82

Yes

W:

HMJr:

W:

And, perfectly frankly, I haven't discussed it
with the President in six months.
Yes - well -

HMJr:

And - you answered your constituent truthfully.

W:

Yes, all right. Well, that's all I wanted -

HMJr:

How's that?

W:

That's all right.

W:

I mean, I don't know when it will come up. But I
can say that up to twenty minutes past eleven on
Tuesday, February twenty-third I have done nothing
on silver and haven't been thinking about it.
Yes, well of course, Key Pittman and I will fight

HMJr:

What?

HMJr:

hell out of you if you try to.

W:

HMJr:

W:

I say, Key Pittman and I will have to scrap hell out
of you if you seek to do anything of the kind.
Well, I'll have to go around and see Senator King and
have him rescue me.

(Laughs) All right.

HMJr:

What?

W:

All right. Yes

HMJr:

Politics make strange bed fellows, you know.

W:

That's right, Henry.

HMJr:

All right, Burt - Now, I - that's the answer and

W:

Yes

HMJr:

I'd be man enough -

W:

Yes

I - if I was ever going to do anything -

83

-4HMJr:

- to let Key Pittman know and ask him to call a
meeting and I'd tell him just what I was going to

do.
W:

Yes

HMJr:

See?

W:

Absolutely

HMJr:

How's that?

W:

All right, that's fine, Henry.

HMJr:

0. K., thank you.

'I

February 23, 1937

My dear Mr. Ryans

I beg to acknowledge receipt

of your letter of today.

I am taking all of the documents
which you have given me and am asking

that a complete investigation be made.

Thanking you for bringing this
matter to my attention, I remain
Sincerely yours,

Henry Morgenthau; JF:

Honorable Elmer J. Ryen,
House of Representatives.

you w offe matter.

84

85
OFFICE OF

TREASURY DEPARTMENT
WASHINGTON
THE

SECRETARY

February 23, 1937.

MEMORANDUM FOR THE SECRETARY:

I received the following telegram from Hanks at Seattle this
morning:

"As a result of combined evidence of Narcotic and
Customs officers working together Portland, LEW KIM YUEN,
BURTON LEE, YOUNG KOW SHEK, and HIN KAN indicted Federal

Grand Jury nine counts for conspiracy violate narcotic

laws. Bond for each twenty-five thousand. BURTON LEE
under arrest. LEW KIM YUEN who was under five thousand
bond for Grand Jury action can not be found at present

but expect locate soon. Consider this case very im-

portant as LEW KIM YUEN largest smuggler Pacific Coast."

These are the first important indictments obtained as the result
of our special investigations on the West Coast. I am confident that

others will follow.

GRAVES.

infidented

86

Senator Nye
February 23, 1937

Nye telephoned Secretary asking for appointment to discuss
patronage matter.

February 24, 1937

Nye came in to see Secretary and asked position for Earle A.
Bates, one of his constituents.
February 25, 1937

Senator Nye's letter to Secretary, submitting background of

Earle A. Bates.

p.224

March 3, 1937

HM,Jr's telephone conversation with Vice President Garner

asking his advice about Senator Nye's request. Garner said
Nye wasn't worth anything, but $1200 "is little enough to
get rid" of any Senator for 30 days.
March 4, 1937

HM,Jr telephoned Senator Nye and told him he would give Bates

a 30-day appointment.

March 4, 1937

Memo from McReynolds' office that Bates went to work in the
Disbursing Office this morning.
July 1, 1937
Senator Nye telephoned HM,Jr and asked promotion for Earle

Bates. MM,Jr admitted slipping up on retention of Bates
as his appointment was only for 30 days. HM,Jr promised to
look into matter of promotion.

87

Tuesday

February 23, 1937
5:28 p.m.

HMJr:

Treas.

- Gaston to come in.

Operator:

All right.

T.O.:

Go ahead.

Hello
Senator G.P.
Hello
Nye:

HMJr:

HMJr:

Yes

N:

Mr. Secretary

N:

Morgenthau, right Yes, this is Nye

HMJr:

Hello -

HMJr:

N:

What's your - what's your convenience in the morning,
are you going to be at your office?

HMJr:

Sure -

N:

What time?

HMJr:

Now let me see, I'm all mixed up on my

I've

got - well, I've got people coming in - from the

Hill - different people. I'm free at ten-thirty.
N:

Good!

HMJr:

Could you give me an inkling of what's on your mind?

N:

Well, I want to talk to you a little bit about that

HMJr:

Oh yes

N:

matter of foreign ownership of securities.here.

And then I'm going to do something with you that I've
never done before; I'm going to bother you about a
single patronage matter.

HMJr:

I see.

N:

It's one that I've taken up with others in the department.

88

-2HMJr:

Oh yes. Well, is ten-thirty all right?

N:

That's fine.

HMJr:

I'll be delighted to -

N:

Thank you a whole lot.

HMJr: .

Thank you.

-

Ei
'89"
FINANCING GROUP

Present:

February 23, 1937

4:00 P.M.

Mr. Taylor

Mr. Lochhead

Mr. Bell

Mr. Murphy

Mr. Seltzer
Mr. Upham

Mr. Haas

Mr. Harris

H.M.Jr:

Well, the only new memorandum I've got is the one

that George gave me about fifteen minutes ago. I

don't know how many copies you've got, George.
Haas:

Murphy:

I think Wayne has a copy, and Cy, and Dan has one.

I have a rather poor carbon that I can donate to

anyone.

Haas:

I have one in my pocket.

H.M.Jr:

Well, talking in my usual frank manner, the way I
feel is this: that at this particular stage - and
if anybody disagrees with me, even those who didn't
have anything to do with writing the memorandum,
see - I don't feel that March 15 is the time to try
out a seven-seventeen year or something new. The

longer I am here the more conservative I get. I
don't say that the time isn't coming when we may.
But the way I feel - then you fellows can all shoot
at me, see, all of you - is this: No question that
this is one of the - this has been one of the most
difficult decisions to make from the S tandpoint of
what is the statesmanlike thing to do. And we have
squeaked along without any money up to now. I feel
we ought to go ahead with the three hundred million
dollars worth of bills into June 15 and 16 and 17,
and let them pay them from the War Loan account.

I

don't think I'll argue that. There's going to be

some of them for War Loan account. And I think if
you're going to do it from the War Loan account, do
them all. George was arguing doing them half the

regular way and the other half the War Loan account.

Haas:

Just those around the fifteenth.

90

-2Bell:

I think you ought to let your money market, your
income taxes, take that up.

H.M.Jr:

Well,
when we started out with this group of
three hundred million

Bell:

What I'd like to do is make the third and the

Haas:

tenth payable in cash and then the seventeenth
and twenty-fourth payable in War Loans.
That's about the same.

H.M.Jr:

That's what he (Haas) said.

Bell:

That is when some of your income taxes come in,

H.M.Jr:

You mean the first one you do on March third would

and they - they may not come in in that period, and
then you can decide later what to do.
be

Bell:

H.M.Jr:

Bell:
H.M.Jr:

Cash. Otherwise you call on the War Loan account

for money the first ten days or you'd be putting
into the War Loan account the issues of Treasury
bills and drawing out the old balances.
I see. Well, I don't know how Burgess will feel
on that. We can ask him tomorrow whether he wants
us to do the first one, then decide each one.
Then, when it comes to what we do with the April,
again my inclination is to offer them the last
two and a half that we offered, but making them pay
a premium for it, see? How much I don't know. We
don't have - I mean I've never done it that way
before. I'd like to try it. But that was certainly
well-distributed. That would take care of us on
along until the end of May, wouldn't it?
Yes, sir.
And then on the 15th of June we can take a nice good
wad of new money. The Federal Reserve's regulation

will be into effect and that will be behind us.

June's always been a good time to finance. And we
want to get enough money to last us through to

91

-3December. I don't like to - I'm not very anxious
to take new money in September. and then by that
time the bulk of the legislation will be behind us
and we'11 know much better what they re going to
do about Social Security, whether they're going to
do anything or whether it's going to stay the way

it is.

And I don't know - I don't see what's the matter
with
it.
It
will
fit
in
all
right.
Idon't
want
to sell them a note because the note market is

sloppy. I could sell a note if I wanted to in

June.

And that's about the way feel. Now, it's a

field day. Anybody can jump on me. I mean nothing
has jelled yet, and won't be until noon tomorrow.

But by noon tomorrow I'm going to make up my mind.
Haas:

You have to make up your mind not necessarily on the

H.M.Jr:
Haas:

Only on the bills.
Well, I think

H.M.Jr:

Only on the bills tomorrow.

Haas:

Well, I think our shop would line up the way you
want to handle it.

H.M.Jr:

The only decision I've got to make tomorrow is on

issues.

the bills. I think I ought to make up my mind on
three things tomorrow. First, that we are going to
sell bills. Two, are we or are we not going to
call the April and pay it off on the 15th of March?
And then I think we also ought to decide whether
we are or are not going to take any extra cash.
I think all three of those decisions should be made
tomorrow.

Then, as to what - the only thing we don't have to
decide tomorrow is what kind of a security are we
going to offer these fellows in exchange for the
April note. I think we'd help the market a lot
if on Thursday morning I could say these three
things: One, we are going to sell 300 million

-4

92

dollars worth of bills. Two, we are going to
call the April note. Three, we are not going to
ask for any more cash.
Then they've got that - then the market has a
week to settle down and adjust itself to that.

Then the following week we decide what we're going

to offer in exchange. But I do think that by noon
tomorrow - I think the market - I'd like to give the
market that extra week, because that brings it
around to the following week and we'd have to make
up our mind what we're going to offer. What?

Bell:

Yes, sir.

Taylor:

That is, if you are calling April bills - I mean
if you are calling April notes.

H.M.Jr:

Yes. I mean there are three things we ought to
make up our minds on by noon tomorrow: Bills. Will
we or won't we call the April notes? Will we or
won't we ask for any additional cash?

Taylor:

Well, there's no disagreement about the bills, is

H.M.Jr:

Anybody disagree on the bills? Harris, you're in
here. Talk up, don't be bashful.

Harris:
Lochhead:

All right.
I was going to say I think the bills are tied in

Taylor:

Yes, but regardless of what the answer to the others

there?

with that other program. I'd hate to see an announcement of three hundred millions of bills go out unless
you did say what you were going to do. I mean I
understand this is tied together.

may be, I think the three hundred million bills

maturing in June is tied into all of them, isn't it?
Lochhead:

H.M.Jr:

Yes, we agree that the bills - I think we agree
on the bills.
I think those three things are pretty well tied up
together. Those three: Bills. Yes or no on the

93

-5-

April note. Yes or no on additional cash. I think
that's almost a joint decision.
As I say, you've got from now until noon tomorrow.
But I thought I'd get my own gang together tonight
and tell you how I was feeling and let you punch
holes in me.

Seltzer:

The bond market's been doing well and it can improve

Harris:

I might say that since the meeting last Wednesday
long bonds have made gains, whereas short bonds have
been very steady; but the Federal Reserve Bank have

H.M.Jr:

Harris:

a whole lot without your being able to do any better
in a bond issue in June. It might be worse.

been selling out some of their April notes, and in
replacement capacity - it runs somewhere between
ten and fifteen millions - they have taken up short
bonds out of the market, which has helped. Those
bonds are not floating in the market. Some short
bonds have been pretty steady in the last week.
They've been selling the April notes and taking
Taking short bonds. For a while they were selling
out some two and a halves and buying longer bonds,
but now they are selling these April notes and
buying these shorter bonds.

H.M.Jr:
Upham:

Have you (Upham) got anything to contribute?

No. It seems to me you've covered it pretty well.
I was very much intrigued by this idea of a sevenseventeen year bond. But of course, being a conservative, I wouldn't be in favor of it too much.

H.M.Jr:

Wayne?

Taylor:

This morning I didn't know about George's memorandum, and I was going over Dan's memorandum of April

8 - I mean of February 8. I came to almost an
identical conclusion.
H.M.Jr:

With...

Taylor:

With George. Only I wouldn't talk about a seven.

94

-6I wouldn't talk about anything longer than a five,
and I would talk in terms of all future refunding,
in a long term bond with an early call date, every
time you had a chance to do it. I think the market
will take it and it is a problem that you have to
face, because according to Dan's figures and according to the other figures here, why, you've got a
definite shortage, all other things being equal,
of around six or seven billion dollars.
H.M.Jr:

Where?

Taylor:

In what you might be able to take out of the market.

H.M.Jr:

I mean over what period?

Taylor:

Over the period indicated in Dan's memorandum.

Bell:

That's about thirteen years.

H.M.Jr:

What?

Bell:

Over a period of about thirteen years.

H.M.Jr:

I mean from when to when?

Bell:

'37 to about '50, isn't it?

H.M.Jr:

Well, this bond I'm talking about is

Haas:

44-

H.M.Jr:

'49-'54. That's - one year comes in that period.

Taylor:

But you've got these technical shortages which appear

H.M.Jr:

Well, I think from a straight technical argument
they are on safe round; they are on safe ground.
But I think that too many - I mean if I just had
myself to consider - I mean the Treasury - I'd
go full steam ahead. But why take any unnecessary
chances with the whole country watching this thing?

first in 1942, then in '43.

And if it goes wrong why should we be the goat?

Taylor:

I don't think it can go wrong.

-7-

95

H.M.Jr:

Well, certainly another five hundred million thrown

Seltzer:

Uh-huh.

H.M.Jr:

What?

Seltzer:

Well, the '54 is your limit.

Harris:

153.

H.M.Jr:

Was it 49-153?

Harris:

(Nods yes)

H.M.Jr:

Throwing another five hundred million into 49-153

Seltzer:

Yes.

H.M.Jr:

And that's all I'm proposing to do. What you want
me to do is throw in some more stuff from '42 to

into '49-'54 - that's a good period, isn't it?

is throwing it into the right time, isn't it?

'50. But 49-153 is a good period to have it.

Seltzer:

One of these days, though, you'll have to come

around to something like this: That is, you can't
go on having your maturities, your first call date,
that far removed.

Haas:

Seltzer:

You can do it this time.
You can do it this time, and the question was one
whether this isn't a good time to try this other
one, when you are raising three hundred million
new money.

H.M.Jr:

Supposing we don't raise any new money and we are

Taylor:

billion dollar issue in June. Then I'll try some
of your trick stuff, see? In June. With a nice
clean issue, billion dollars, in June.
The way to try it is on the little one.

H.M.Jr:

What?

Taylor:

The way to try it is on the little one.

taking about an eight hundred million dollar or

-8 H.M.Jr:

96

No, there's too much confusion. There's too much
confusion, cross currents. Things have changed.
I've never seen the bonds and the notes and the

things shift - really shift so much as they have
lately.

Harris:

It's a very nervous market, although the prices
don't indicate it so much. Purchase of one million
can have a great effect on the market. The dealers'
portfolios are very low. They don't know what to do,
and they don't know whether to take them or sell
short or buy or what.

Seltzer:

Of course, the chief reason their portfolios are low

Harris:

No, it's been that way for some time.

H.M.Jr:

You fellows - unfortunately I've got to let my sixth
sense influence me, and when I'm nervous I don't
want to do anything. I mean unfortunately I've
been right - I mean it isn't unfortunately. I've
developed over three years a sense on this thing,
see, because I've had to carry it more or less alone,
and the records will show, going back over the three
years, time and again I've stood by myself. Now, I
just don't feel comfortable at this time, I mean.

is it is just before a financing.

What?

Haas:

It's one of those decisions - whether you do it or

H.M.Jr:

Now, George, one thing that you've got - and if you
don't mind, you boys have entirely left it out and that is again we are in that period where
commercial issues are going very slow and the
shelves of the financial houses handling private
issues are loaded. In other words, the private
issues are sticking. Now, you've left that out
entirely, and you can't overlook that, George.
And the last issues - how long now on the private

don't do it, it's a very close thing.

issues?

Haas:

Oh, since that reserve thing they started to go
down.

H.M.Jr:

They're sticking, and whenever that's happened I

S7

9-

consider that a very important danger signal.
Haas:

Well, what I was about to say, Mr. Secretary, is
that there is Wayne's argument and so forth for

doing it: you've got a small issue. On the other

hand, you have this that you have mentioned, this
uncertainty in the market. You have a narrow and
nervous market. But nothing will happen much one
way or another, which way you decide this thing,
I think. And if something should happen in the
market, there would be a tendency to say, "If the
Treasury Department had financed regular, that
might not have happened." I mean you might have

that. So the real safe play would be to follow

your own hunch and be regular at this time, probably.

H.M.Jr:

I'll put it another way. If I follow the plan

that I suggested at the opening, nobody can say,

can they, that that isn't a sensible way of
financing?

Haas:

No.

H.M.Jr:

I mean can anybody criticize it? If I'd add another
five hundred million to the two and a halves '49-153
and sell three hundred million dollars worth of
bills, can anybody say that that isn't a sensible
and sane way of doing it?

Murphy:

I for one remain intransigent. I think you'd be
open to grave criticism, perhaps not on the basis

of the financial news of next month, but when the
retrospect of your administration was being cast
ten years from now. If the contingencies which
were recounted in our memorandum should develop,
and I have no way of knowing whether they will or
will not develop, you will be expected to have
foreseen - everybody is always expected to have
foreseen what happened. And I can easily imagine,
if I may be permitted to say so, that the financing
recounted in retrospect for the next forty years

will reflect such policy in American finance as
shortsighted.

H.M.Jr:

Well, I'm willing to take that chance.

S8

- 10 Murphy:

I hope you'll pardon my saying

H.M.Jr:

I asked you. I'm willing to take that as against
putting out my neck unnecessarily at this time to
do what I call a trick financing - a trick piece
of financing.

H.M.Jr:

It is the most orthodox type of financing in the
world - is that type of financing.
Well, I'll make anybody in this room a bet, and
I'll give them odds of three to one, that there
won't be a single man in a Government bond house if you put this up to him, that he'll say go ahead
and do it now.

Taylor:

Wouldn't that be true any time you asked him?

H.M.Jr:

I don't know. Now, I don't know.
"ell, don't you think, Mr. Secretary
I mean long term, non-callable issues just lock you
in.

Taylor:

Murphy:

Taylor:
H.M.Jr:

Well look, let me ask you, if you were in a private
banking business at this time and you had a client
that needed five or ten million dollars, wouldn't
you be apt to say, "Well now, listen, Bill, let's

wait until after the first of May. Can't you wait
for your money?"

Taylor:
H.M.Jr:

Well, I'd tell him that, but I'd never tie him up
with a long term non-callable issue.
Perfectly true, and if we didn't have anything
maturing before '49 then I'd say that is so, but
how much is coming due between now and '49?

Murphy:

Not nearly as much as the requirements.

Taylor:

Not as much as you need.

Haas:

Of course, he can still meet the requirements that

were set up if he starts to do it in June. In June
is time enough.

99

- 11 Murphy:

I think there will be a set of circumstances in
June which will render it inexpedient, and there
will be a set in September, and there will be a
set next December. I can't help but feel that
it is an issue which it is just as good to face
now, when we have a small financing. Suppose the
market starts to recede; we'll want to keep our
coupon rate fixed and we'll want to postpone it
for another three months.

H.M.Jr:

Well, that's all right. Always that extra year.

If we hadn't changed the other time, it might not
have gone through. I mean you've got a theoretical
thing that you want to meet; then we've got a practical one.
And in this memorandum, you completely overlooked

Murphy:

Seltzer:
H.M.Jr:

the fact that the private issues this time are
sticking. You don't mention that.
What we have called attention to is that the

market doesn't consider that a seven-seventeen
year issue is disadvantageous.

Your two and a halves are selling a hundred one
and a half just the same.
You may be right, I may be
Well, I still say

right. I don't want to take the risk. And I may

not take it in June; I don't make any commitments.
But right now I wouldn't want to come out with that

kind of an issue, and I'm perfectly willing to put
it up to Burgess tomorrow morning cold, and see
how he'd react.

Haas:

He really should have the background of that
memorandum.

Seltzer:

But you've got - my heavens, here you've got in
the next seven years - you've got in the next
seven years - you've got
About 17 billion.

H.M.Jr:

How many billion have you - how much have you got

H.M.Jr:

here?

100

- 12 Seltzer:

We have callable or maturing 17.3 billion.

H.M.Jr:

How much?

Seltzer:

17.3 billion.

H.M.Jr:

Seltzer:

In the next seven years. Well, what are you worrying

about?

Folks have got a lot of money coming in in the
next seven years. You've got 14.8 there. This

17.3 includes all your bills.

H.M.Jr:

Well, I asked you to come in and advise me, but
I've got to weigh it. We're having another meeting
tomorrow. You, Taylor, favor this seven-seventeen?

Taylor:

No, I figure fives.

H.M.Jr:

Five what?

Taylor:

Five - whatever maturity you want on the other end.

Bell:

Five-ten, five-fifteen, or five-twenty.

H.M.Jr:

Well, Dan, how do you feel about it?

Taylor:
Murphy:

Seven years is tricky; I think the fives are not so
tricky.
We would prefer the five. We put in the seven as a

H.M.Jr:

Dan?

Bell:

Well, I do think the market is a little nervous,
and every time we start something new, why, the
cry goes up that the bond dealers will disrupt their
hands. Whether they would or not, I think, is a
question. But you don't have to really decide this
particular question until the first week in March.

H.M.Jr:

True.

Bell:

You can decide now that you will finance in March.

concession to form.

Certainly on the refunding - what you do with it,
whether you put it into a five-fifteen or five year
note, you don't have to decide now. You can see

101

- 13 -

what the market is the first week of March. It
may change.

H.M.Jr:

What I'd like to do is to decide now, between
now and tomorrow noon, three things. Let me get

H.M.Jr:

you on the record. One, bills. Yes or no? Three
hundred million bills.
I agree with that.
All right, shall we call the April note March 15?

Bell:

Well, I'll go along with you on that. I don't

H.M.Jr:

Yes.

Bell:

O.K., let's go along with that.

H.M.Jr:

Any new money?

Bell:

No.

H.M.Jr:

What?

Bell:

No.

H.M.Jr:

That's the three things. That's all I want to
know. That doesn't involve the type of financing.

Bell:

think it makes much difference, but you want
quarterly financing.

Now, Archie, do you mind being put on the record?

Taylor:

No, I check entirely with those answers.
You check. Wayne, do you want to get on the spot?
I check with those.

H.M.Jr:

What?

Taylor:

I check with those.

H.M.Jr:

George?

Haas:

It's all right with me, in view of the discussion.

Lochhead:

H.M.Jr:

102

- 14 H.M.Jr:

Cy?

Upham:

Yes indeed. I have a very slight preference, for
no reason at all, for waiting until April, but I
wouldn't
- I couldn't even substantiate it very
comfortably.

H.M.Jr:

Harris?

Harris:

(Nods yes)

H.M.Jr:

Seltzer?

Seltzer:

It's perfectly possible if you say so. I personally

would prefer raising new money in March. You've got
a nice market for it despite the nervousness.
H.M.Jr:

Murphy?

Murphy:

I'd prefer to raise the new money now.

H.M.Jr:

All right. Well, at least now I know how to go
into the meeting tomorrow. We'll put it up to them
and see what they think, and we won't say what we
think; let them talk first. What?

Bell:
H.M.J.:

All right.
Let them talk first and we'll listen. Huh?

Bell:

Yes.

H.M.Jr:

All right, gents.

Seltzer:

You know, one thing we don't always keep in mind is

that most corporation issues are callable any time;
they are callable at a premium. Thirty years issues
callable on any interest payments - 105, 106. This

isn't tricky or out of line. It is the standard
practice.

Murphy:

The Los Angeles Gas and Electric Corporation is

Seltzer:

You can scarcely buy a bond that isn't callable

calling as of April first an issue which it put
out last year. In the 40 millions.
right off the bat.

103

- 15 H.M.Jr:

Well, that may have been done last year.

Murphy:

The structural situation has changed, just as it
may change in our case. In their case it changed
once, when the city bought their properties; they
then had no further use for the money.
Well, the only danger I could see for the Treasury
is if we sold two or three billion dollars of
fixed maturity. That, I think, would be a dangerous
thing; I mean coming due on a fixed date, with no
call provisions. As long as we've got so much of
this thing

H.M.Jr:

Haas:

But I think it is important, this point that if you

don't do it now - I mean on that long call period it seems to me imperative that you do do it very
soon.

H.M.Jr:

All right. That's all right.

Taylor:

Just a question of when. I don't think that the

problem alters at all. I don't think it is unorthodox.

H.M.Jr:

Taylor:

Well, I don't say - I didn't say that, Wayne.
But if I - if we got by this thing, then I'd start
about the first of May beginning to talk this thing

in the Street, see, and give them about six weeks to
get used to the idea, see?
Well, the only place where we disagree is I t h ink
they'd get used to it in fifteen seconds, because

they're used to it completely in all other issues.

H.M.Jr:

Yes, but not the Governments. And I don't want to
do anything new and I'm nervous myself; too many

uncertainties around. Until we get by the first
of May I don't think anybody can rush a ticket.
And what's happened the last two or three weeks
proves it. I mean the best things we had for
years, for a couple years, have been our five year
notes. You could always count on those. And that's
the softest thing you've got now. You could always
figure you could always sell the five year note.
And right now - is that right, Harris - it's the
softest?

104

- 16 Harris:

Yes, the long notes and some of the high coupon

Treasury bonds are particularly weak - long callable
period bonds.

H.M.Jr:

The long callables are?

Harris:

Yes.

H.M.Jr:

Well, I'll listen tomorrow and see what they got and
then between eleven and twelve we'll try to make up
our minds.

Prepared by: Lawrence H. Seltzer
Assistant Director of Research and Statistics;
Assisted by: Henry C. Murphy, and

Fin

Sidney G. Tickton.

105

DATE February 23, 1937

Secretary Morgenthau

TO

Mr. Haas

FROM

M

Subject: Financing Considerations
I. The Secretary's Dilemma

There has rarely, if ever, been a time in the history of the

Treasury when the choice of proper maturities for new and refunding

issues of securities presented so difficult a problem as it does at
this moment.

Despite the recent decline, market conditions are exceedingly
favorable for any length of maturity that might reasonably be contemplated. We can sell a 5-year note carrying a 1-3/8 percent coupon,
or, at worst, a 13 percent coupon; a 17-year bond with a 2} percent
coupon; or a 25-year bond with a 24 percent coupon.

A Secretary of the Treasury, blest with such highly favorable
conditions for short-, medium-, and long-term financing, would ordinarily count himself lucky indeed. He would count himself particularly
lucky, if, as in your case, these well-nigh perfect market conditions
existed at a time when he faced the necessity of formulating a program
for the refinancing (and partial retirement), during the next 5 years,
of some $13.4 billions of maturities.

Yet the Secretary really faces a dilemma. All the dictates of

orthodox finance urge that he take advantage of the present exceptional
opportunity to refund the bulk of the existing short-term indebtedness
as soon as possible into bonds of medium or long maturities. At the
same time, even a casual examination of the probable reductions in the
publicly held Federal debt to be accomplished during the next 7 years
through the funds made available by the Sinking Fund, the Old-Age
Reserve Account, the Unemployment Trust Fund, and other Government

trust funds, clearly indicates that he cannot follow this path - that

he must maintain a very large volume of short-term or callable obligations.

The Secretary's dilemma is no less real merely because the estimates based upon existing statutes appear to give him ample warrant
for disregarding the normal dictates of prudent finance and for adopting, therefore, a program confined almost exclusively to short-term

Secretary Morgenthau - 2/23/37 - 2
securities. These estimates may be conservatively made and yet be

subject to drastic alteration by new developments. Consider, for

example, the enormous error that would have been involved in an estimate made in 1928 of the future course of the public debt. Who could
have foreseen the length and severity of the recent depression?

The Secretary is particularly bound at the present time to protect the Treasury against the potential dangers of an undue concentration of near-term maturities because, in addition to the fact that
the future is always uncertain, several specific contingencies cannot

be ignored. These include: (a) The possibility that the Social
Security Act will be declared unconstitutional; (b) that it will be

placed on a pay-as-you-go basis, or the reserve accumulations reduced

by an increase in the benefits, a reduction in the tax rates, or both,
and (c) that the country may experience another major depression or a

war within the next five to ten years. Should we face either a war
or a major depression in the next five to ten years, for example, the
unfortunate consequences of a refinancing of the present debt in shortterm securities need no elaboration.

It is clear, then, that the Secretary cannot prudently arrange
his debt schedule solely on the basis of the anticipated receipts from
trust funds and the like; and that he cannot, on the other hand, disregard the obligation to arrange his maturities 80 that they will
conform to the probable requirements of existing law.
II. Meeting the Dilemma
There is only one method of financing that can provide a complete

answer to this dilemma. This method is to refinance a large part of
the existing near-term indebtedness by medium- or long-term bond

issues callable after 5 to 7 years. Such issues alone would both fully

meet the now-scheduled requirements of our trust and sinking funds and,
at the same time, meet the dictates of prudent finance.

Such issues are so clearly essential to a sound program of finan-

cing at this time as to justify, if necessary, the payment of a higher

rate of interest thereon than would be needed for issues with shorter
maturities or with more deferred and less extended call periods. To
be concrete, the interests of the Treasury would be better served in
the refinancing of the next few years by 2 percent 25-year bonds that

are callable after five years, or by 2g percent or slightly higher
7-17 year issues, than by 2 percent 13-17 year issues, or by 1 percent 5-year notes.

106

Secretary Morgenthau - 2/23/37 - 3

107

But, in the present market, it would not be necessary to add anything to the coupon rate in order to sell issues of the character now
needed; and this fact only adds further force, if such were needed, to
the advantages of the type of issues just described.
We have had little experience with low-coupon issues having early

and extended call periods. It is to be noted, however, that the coupon rate of our 23's of 1949-53 is so low that it provides no reasonable assurance to the investor that this issue will be called for
refunding at the end of 13 years; and, hence, this issue should be

regarded as a 17-year bond. When it was suggested last December that

the first call date of this issue be made at the end of ten years instead of at the end of 13 years, the only objection raised was that it

would make the issue too rich. We have had no reason to change our

opinion that this objection had no real merit whatever. We are
inclined to believe, moreover, that the market in the future will place
more weight upon the final maturity date, as contrasted with the first
call date, than it has in recent years.
We believe, therefore, that a 2) percent 7-17 year issue should
be given very serious consideration as one of the major vehicles for
our future financing; and, if our longest-term bonds continue to improve in the market relative to our short- and medium-term securities,
that very serious consideration be given later to a 25-year maturity

with a call period beginning 5 to 7 years after the date of the issue.
III. Answering the Objections
There are three objections that will probably be raised to a

proposal for a 7-17 year 2} percent issue. These are, first, that it

would constitute a step backward in maturity from our 13-17 year offering of last December: second, that the 7-year call date will make the

issue too rich; and, third, that the extended call period will make the
issue too difficult to price. None of these objections, in our opinion,

has any substantial merit.

The first two objections have no logical basis and, from the
standpoint of the Treasury, no merit whatever. We would be getting

17-year money at 2 percent, just as we did last December, and the
investor would be getting a 17-year bond, just as he did last December.

The only difference is that the Treasury would be getting the additional
option to call the bond 6 years earlier. This is worth nothing to the
investor and is worth much to the Treasury. The outstanding are
selling at 101-17/32. The proposed issue should logically sell on a
somewhat higher yield basis, but may, if the bankers are correct, command a slightly lower yield basis. In either event, the Treasury would
be getting what it needed at minimum cost.

108

Secretary Morgenthau - 2/23/37 - 4

The fear that an early call date will make an issue sell too high
really arises out of the fact that most of our outstanding issues with

early call dates have been high-coupon issues. In these cases, the
market has acted rationally in assuming that the Treasury would call
such issues for redemption at the call date or soon thereafter rather
than defer redemption to final maturity. In the case of low-coupon
issues, there is no logical basis upon which the market can make a
higher evaluation of Treasury bonds with early call dates than of other

Treasury bonds of similar final maturity but remoter call dates. If,

by reason of habit, the market nevertheless continues for a time to
place a special premium upon early call dates, the Treasury should take
full advantage of it.
The third objection -- that the extended call period might make

the

issue difficult to price - does not withstand analysis. If the

issue be regarded in the market as likely to have an effective maturity of somewhere between 13 and 17 years (which is the only safe

assumption for the investor), it should sell on substantially the same
basis as the outstanding 2 is. If the market should regard its probable effective maturity as somewhat less than 13 to 17 years, it might
sell on a somewhat lower yield basis. But the short period to the
earliest call date narrows the range of probable prices very sharply,
and thereby makes pricing much more certain than it can be in the case

of issues with remoter call dates. This is true because the market
must allow for absorbing the entire premium during the non-callable
period. The narrow range of prices for the proposed issue on various
yield bases is shown below:

If the issue sold on a 2.25% yield basis, its price would be 101-20/32
101-9/32
"

#

#

#

If

#

#

#

If

100-31/32

#

. 100-21/32

If

#

.

If

a

If

#

a

2.30%
2.35%
2.40%
2.45%

If

If

.

#

.
If

If

If

If

If
#

#

If

100-10/32

If

#
#

a
#

The outstanding 23's are selling on a 2.36 percent yield basis.
If, nevertheless, it were feared that the proposed 7-17 year 23's would
sell on a 2.25 percent yield basis, and that the premium of 1-20/32
points would be too great, it would only be necessary to move the earliest call date forward by another year or two. If the issue were for
6-17 years, the price would be 101-13/32 on a 2.25 percent yield basis,
101-4/32 on a 2.30 percent yield basis, and 100-27/32 on a 2.35 percent

yield basis. A 5-17 year issue would sell at 101-6/32 on a 2.25 percent
yield basis, at 100-30/32 on a 2.30 percent yield basis, and at 100-23/32
on a 2.35 percent yield basis.
In citing probable prices based upon a yield basis of 2.25 per-

cent or thereabouts, we by no means intend to imply that the proposed
issue could be safely regarded by either the Treasury or investors as

entitled to sell on such a yield basis in the present market. A bond

Secretary Morgenthau - 2/23/37 - 5

109

carrying such a low coupon can be conservatively evaluated by the

investor only on the basis of its final maturity. On this basis, the

premium in the present market would be about one point. The 32 percent
FFMC bonds of 1944-64 are now 7-27 year bonds. They are selling on a

2.37 percent basis. In this case, the relatively high, but not absolutely high, coupon offers a fair chance that the issue will be called
for redemption well in advance of 27 years. An excellent illustration
of the fact that the market, even with its present predilections, does
not ignore final maturity dates, is given by the comparative yields of
two HOLC issues. The 1 percent HOLC bonds of 1939 are selling to

yield 1.13 percent. The 2 percent HOLC bonds that are callable only
two months after that issue, but do not finally mature until 1949, are
selling to yield 1.58 percent. In this case, moreover, the market's
interpretation of the probable effective maturity is undoubtedly influenced by the general opinion that HOLC collections will be sufficient to permit a redemption of the issue well in advance of final
maturity.

The Federal Land Bank 418 of 1944-46 are selling on a 2.36 percent

basis. The Federal Land Bank 3t's of 1945-55 are callable only ten

months later than the 4ts, but, as noted, their final maturity date is
nine years later, and they are selling to yield 2.72 percent.
It appears reasonably certain, therefore, that a 7-17 year 2à percent bond will not be priced by the market on a yield basis appropriate
for a 7-year maturity.
IV. Estimated Reductions in Privately Held Public Debt
to be made Possible During the next Seven Years

In an attempt to provide a useful measure of the amounts of funds
to be made available during the next 7 years for reductions in the privately held public debt, we have added to the current estimates for the
Sinking Fund and Old-Age Reserve Account very conservative estimates of
additional funds to be provided by the Unemployment Trust Fund, the

Civil Service and similar retirement funds, and the sale of United
States Savings Bonds. From these sources alone, if the estimates are
realized, a total of $14.8 billions will become available for such
public debt reductions by the end of the fiscal year 1944. The aggregate amount of the privately held debt, callable or maturing in this

period, is only $17.3 billions. If, from this figure, we subtract
$1 billions of Treasury bills that we shall presumably wish to maintain because of their low rates, their flexible maturities, and their
great value to the banking system, the net excess of privately held
debt callable or maturing in the next 7 years over the amounts made

available for reduction is less than $1 billion.

Secretary Morgenthau - 2/23/37 - 6

110

It should be noted, moreover, that we have made no allowance in

the estimates of funds for debt reduction for any budgetary surpluses,
and these may well be substantial, with our present tax structure.
Nor have we made any allowance for the possible use of any portion of

our gold profit nor for a fuller monetary use of our silver bullion.

Our estimates of the accumulations of the Unemployment Trust Fund are,

in the opinion of our Actuary, at a bedrock minimum. These factors
will probably far more than offset any increases in the privately held
public
debt that may occur this year and next as a result of budgetary
deficits.
The following table shows the estimated funds available for
reductions in the privately held public debt for the fiscal years
1938 to 1944, inclusive, individually and cumulatively; and the
amounts of privately held public debt securities maturing or callable
in these years:

Estimated Investment Requirements of the Treasury
By Fiscal Years

(In millions of dollars)
Total1939

1940

404

859

874

540
577

555
250

Retirement Funds 2

45

Federal Deposit Insurance Corporation
Sale of United States Savings Bonds 3
Miscellaneous Investment Accounts 4

Use of gold and silver for debt

retirement
Use of present Working Balance for
debt retirement

:

Sinking Fund
Old-Age Reserve Account
Unemployment Trust Fund 1

seven

1944

1943

1942

1941

years
4,792
5,662
2,077

655

672

689

709

639
862

871

1,001

1,124

250

250

250

250

250

45

45

45

45

45

45

30

30

30

30

30

30

30

315
210

250

250

250

250

250

250

250

1,750

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Use of net budgetary surpluses for debt
retirement

:

1938

Total investment requirements

1,846 1,989 2,158 2,076 2,101 2,248 2,388 14,806

Cumulative total investment requirements

1,846 3,835 5,993 8,069 10,170 12,418 14,806

Privately held public debt securities
becoming due or callable 5

6/4,908 2,812 2,957 2,420 1,001 425 2,733

Cumulative total privately held public
debt securities becoming due or

1

6/4,908 7,720 10,677 13,097 14,098 14, 523 17,256
callable 5/
Net additions to the Fund; after 1938 this allowance amounts to only one-third of receipts.

2 Contemplates no change in present laws.

3 Net sales - allows for substantial volume of redemptions.
4 Estimated to offset each other.
5 Excludes public debt securities held by Government agencies and trust funds.

6 Includes maturities in fiscal year 1937.

112
Secretary Morgenthau - 2/23/37 - 8
V. Immediate Financing

1. In order to provide mid-June bill maturities to moderate

the strain on the money markets incident to income-tax payments at

that time, $50 millions of additional bills of such maturity may be

issued on each of the six Wednesdays beginning with March 3, or with
March 10, with payment allowable by war-loan deposits for the issues
of March 10, 17, and 24. At the end of April and May, the Treasury
balances, with no other financing, would approximate $804 millions
and $539 millions, respectively.

2. We could, on this basis, raise no other new money until
June 15, merely refunding the April 15 note maturity in either March
or April; and raise $500 millions of new money in June.
3. Another, and in some respects superior, possibility would

be, in addition to the offering of mid-June bill maturities, to raise

$300 millions of new money on March 15 in conjunction with the refunding of the April notes. Any further new money that might be needed
in June could then be provided either by means of $200 millions of
additional bill issues for mid-September or mid-December maturity, or
by a further offering in June of the same bond issue offered in March.

While something might be said for confining the March 15 financing to refunding in order to keep the market hungry, two contrary

considerations, in our opinion, are more important. In the first

place, the market expects some new financing. The holdings of

dealers have been sharply reduced. As a rule, it is better to meet

the market's expectations because these expectations have themselves
prepared the way. And $300 millions of new financing would be regarded

by the market as only a replacement of the mid-March bill maturity
rather than as new money.

Even more important, however, is the consideration that we know
the present level of interest rates, whereas we cannot know what they
will be three months hence. We know, further, that the present rates
are distinctly favorable for a bond financing: and a very considerable
improvement in the market could take place without permitting us to do
any better in June as respects coupon rate or maturity than we can do

in March. And it is not impossible that the sharp decline in the Brit-

ish bond market may, if continued, find a more pronounced sympathetic
response in our market than it has so far.

4. The ease of raising only $300 millions of new money in conjunction with the note refunding on March 15 adds greatly to the

attractiveness of this alternative. In our opinion, this would be

an excellent time to offer the 7-17 year 2g percent bonds previously
discussed in this memorandum.

113
Secretary Morgenthau - 2/23/37 - 9

If it were desired to give full latitude to the present holders

of the maturing notes, a 5-year 1-3/8 percent note could be offered
for refunding only, and the holders given the option of preferential
subscriptions to the new bonds. While a 1-3/8 percent 5-year note
might have some difficulty if offered for new cash, it should have

little difficulty if confined to exchange subscriptions; although it

might be desirable to offer the month's overlapping interest between
March 15 and April 15 on such exchanges -- the interest overlap being

equivalent to 8/32 of a point. Even with the overlap of interest

allowed on exchanges into the new notes, there is every probability
that the bulk of the maturing notes would be tendered for the new

bonds.

114
GRAY

LMS

London

Dated February 23, 1937

Rec'd 3:30 p. m.

Secretary of State,
Washington.

92, February 23, 7 p. m.
FOR TREASURY FROM BUTTERWORTH.

STRICTLY CONFIDENTIAL. Inasmuch as there have

recently been rumors in the city regarding possible action

by the British authorities to hinder flow of funds to the
United States, I made inquiries at the British Treasury
today and was informed in confidence that the Foreign
Transactions Advisory Committee (the formation of which

was reported in my 192, April 8, 1936) with the Chancellor
of the Exchequer's approval, has informed the Association
of Investment Trusts that in cases where proposals by
trusts for new issues come before the committee, the

committee will (a) when the proportion of existing foreign
holdings of a particular trust is unusually high ask the
trust to reduce that proportion as occasion serves in the
course of business, (b) ask trusts to confine future
investment abroad to the minimum necessary to the conduct

of the business of the trust in accordance with the
ordinary

115

LMS 2-No. 92, February 23,7 p. m., from London.

ordinary practice of investment trusts.

In this connection the British Treasury stated that
they felt that to the extent that these measures put the
brake on investments in the United States they will be
in accordance with the general policy of the American
authorities.
ATHERTON
WWC.FLP

03V13038
S

TSAX

200
YAUZAGAT

edt

of
but

a

sailto

116

February 23, 1937

I let the President read this and asked him what
to do and he said to get a report from London on what

really happened and to make no comment until I had heard
directly from London.

117

11.52
foreign
Funds
BRITISH STATEMENT ON INVESTMENTS IN U S
LONDON - THE PRESS ASSOCIATION ISSUED A
STATEMENT MONDAY NIGHT THAT THE BRITISH
TREASURY HAD RECENTLY REQUESTED INSURANCE AND
INVESTMENT TRUST COMPANIES NOT TO MAKE ANY

FURTHER INVESTMENTS IN THE UNITED STATES

LEADING BROKERS HOWEVER ARE INCLINED TO
THE VIEW THAT THERE IS NOTHING PARTICULARLY
NEW IN THIS STATEMENT AS THE TREASURY-S POLICY
FOR MANY MONTHS HAS BEEN TO DISCOURAGE OVER-

INVESTMENT IN UNITED STATES SECURITIES AS
INSTANCED BY TREASURY REFUSAL LAST MAY TO
ALLOW THE FORMATION OF A FIXED TRUST CONFINED

TO DOLLAR SECURITIES AND ALSO THE BAN ON LISTING OF ANY NEW AMERICAN SECURITIES ON THE
STOCK EXCHANGE

IF THE TREASURY HAS GIVEN FURTHER DISCOUR-

AGEMENT IT IS PROBABLY ONLY A REMINDER OF ITS
GENERAL POLICY AND IS AIMED MORE AT CAPITAL
APPRECIATION FUNDS OF INSURANCE AND TRUST
COMPANIES AND NOT AT INVESTMENT FOR INCOME THE TREASURY POLICY ORIGINALLY WAS AIMED AT
PROTECTION OF STERLING AND POSSIBLY IS NOW
COOPERATING TO SOME EXTENT WITH PRESIDENT

ROOSEVELT-S CAMPAIGN AGAINST -HOT MONEY- IN ANY EVENT NO SUGGESTIUN HAS BEEN MADE

THAT BRITISH INVESTORS SHOULD REALIZE ON ANY
AMERICAN SECURITIES NOR ARE THEY DISCOURAGED

FROM TAKING UP ADDITIONAL STOCK ACCRUING FROM
STOCK BONUSES - NOR HAS ANY PRESSURE BEEN
PUT UPON PRIVATE INVESTORS TO DISCOURAGE THEM

FROM BUYING UNITED STATES SECURITIES
IN ANY CASE THE STATEMENT HAS PASSED WITHOUT MUCH COMMENT HERE AND WITHOUT EFFECT ON THE
AMERICAN SECURITY MARKET

-0-

FEB 23 1937

118
TREASURY GROUP ON RESTRICTION OF

FOREIGN CAPITAL INFLOW

Present:

February 23, 1937
3:10 P.M.

Mr. Magill
Mr. Oliphant

Mr. Seltzer.

Mr. Kent

Mr. Upper

Mr. Taylor
Mr. Haas

Mr. Zucker
Mr. White

Mr. Lusk (Bur. of Int. Rev.)

Magill:

We have been speculating upon the possibility of

either a transfer tax on non-resident aliens on transfers of securities, or the possibility of
some kind of a tax on capital gains.
What we had in mind was that, since we have a little
breathing spell at the moment, we ought to do some
affirmative work of our own to see whether it is
really possible to work out either one of these
taxes, rather than consider that there are insuperable difficulties to proposals made by other people.
Well, this particular - we discussed all of these
several propositions at some length the other day,
and the boys have been working particularly on the

proposal for a transfer tax as affecting securities.
The background of that, as I understand it, is this:
that a tax upon the transfer of stocks, let's say,
either to or from an alien, could be imposed at such
a rate as not to deter the investor but to deter
completely the speculator.

We have had proposals in the shop, for example, for
the same kind of a tax with respect to our own

citizens on the transfer of securities. That is,
it has been suggested by Mr. Pell, who, as you may
or may not know, wrote us a letter, that if a tax

was imposed at one percent, which I understand is

the rate the British do employ, on the value of
securities, that it would prevent the in-and-out
trader from engaging in his activities but would not
prevent an investor from buying.

119

-2 Well, this proposal we have here is of the same
character, except simply as applied to non-resident

aliens; that if you sell stock through a broker to
a non-resident alien, or if the non-resident alien
sells stock through a broker to you, in either case
a transfer tax shall be imposed, probably, as it's
been outlined here in rough form, at some such rate
as one percent, with a further provision similar to
that we discussed before for a series of standards
on the basis of which the President might increase
the rate somewhat.

Now, you notice what we have in mind there is to
meet one of the points that's been made with respect
to this foreign money; that if an emergency should
arise and foreigners should start dumping their

securities in our markets, this kind of a device

would enable the President to put something of a

brake on that. And it would also psychologically
act as a good deal of a brake if the alien knew
that at any time an emergency came the President
could slap on a heavy tax on the transfer of
securities from aliens to Americans.

Well then, the other problem that we have mainly
considered has been whether or not this kind of a

proposal could be carried out, in view of the fact
that it would not affect transactions on foreign
markets. Well, the men who have been working on it
have, as I understand it, two answers. First, that
the tax could be so framed that if an American sold
securities on the Montreal market to a Canadian or
Britisher, the tax would still apply, the American
would be liable for the tax, and that penalties can
be imposed severe enough so there isn't very much
danger of evasion in that particular phase. Now,
obviously, transactions between Canadians on the
Montreal market will not be affected at all. Those
can go on. But it is further true that from those
transactions there is no flow of money to this country, so that the fact that those transfers exist
doesn't particularly bother us.
Hence, with that background - I don't know whether it isn't very well organized - the conclusions that
the economic and legal staffs have come to, as I

understand it, are these: First, that to attempt

120

-3to increase the withholding rate and then to
provide for adjustments for non-resident aliens
who have held securities for a long time - that
that is administratively highly impractical; that
it can be done but it is shrouded with a great deal

of difficulty.

H.M.Jr:

Magill:
Oliphant:
H.M.Jr:

That's the one according to the length of time?
That's right. Arrange a lower rate in the event
the alien had held the security for a long time.
That, you recall, was what the President asked us
to do more work on. The answer to that is no.
You'll have to give him a pretty good reason, explain

it. As a matter of fact, I'd have a pretty technically correct brief on it, because he's got it

in his mind. I think we ought to give him a work-

manlike paper rather than an inter-office memorandum.
I think we ought to have a workmanlike document in
case he shows it around anywhere - "Why, this is
the reason," and somebody else won't come along and

Magill:

say, "Well, they haven't covered the field." So
take that position and be awfully sure. I would
put it up in a legal, workmanlike manner. I mean
I'd take plenty of time on it.
Then the second proposition is that, rather than do
that or attempt to do that, it would be much better
to have a transfer tax of the sort that I have outlined here.

H.M.Jr:

Well, that's a new one, isn't it?

Magill:

Yes.

H.M.Jr:

That would go both ways. That would be the alien

Magill:

Yes

selling to the American - be one percent, or the
American selling to the alien, that would be another
one percent. Is that right?

Oliphant: Yes.
This group, this study group that's been working for

121

-4two or three months, have worked on three possi-

bilities: the possibility of this transfer tax;

the possibility of a tax on the income - that's
the withholding tax; and the possibility of the
capital gains tax. Now, the possibility of
capital gains tax drops out on the basis of what
you said the other day to this group. And then,

when you take this withholding tax and try to work
in the exception for the Scottish insurance companies that the President wants, it becomes much more
complicated and undesirable than the transfer tax,

good or bad as the transfer tax is. The withholding
tax, the one we took over there the other day - if
you put in the exemption that he wants for the
Scottish insurance companies, it is much worse
from an administrative standpoint.
H.M.Jr:

Do I understand you are recommending the two taxes,

the transfer tax and the withholding tax?

Magill:

The present recommendation of these men - and both

H.M.Jr:

What would be the State Department's objection? On

Magill:

I should suppose on the same ground that they object

H.M.Jr:

Mr. Oliphant and I have seen this thing just a
short time before we have come in here - but the
recommendation, as I understand it, of the legal
and economic experts is that the transfer tax,
as they at present envisage it, would be a better
tax to put a brake on this flow of foreign capital
than the increase in withholding rate, and they feel
that that is clearly true if there are to be some
exceptions in the withholding rate in the case of
people who have held the securities a long time.
what ground did they object to the transfer tax?

to the increase in the withholding rate. We have a
transfer tax on our own securities transferred among
our own people. I don't know that you could say
it's nominal but it's very much smaller in amount
than this would be in most cases.
Of course, from their standpoint, their approach, I
should say this transfer tax would be much more objectionable than the withholding, because you are
setting up a new barrier over which you've got to
jump before you do business between two nations.

122
- -5- -

Magill:

Oliphant:
Haas:

Oliphant:

I'm not so sure, because this - they might feel
I think they probably would object to it, but they
might feel this: that the income tax represents the
established mode of taxation which we apply to our
own people and apply to aliens, and that if we left
that thing alone but then said that for the sake of
stopping in-and-out speculation by non-resident
aliens, which is bothersome to us, we are going to
put on this tax, it would be perfectly clear that
we are not hitting the Scottish investment trusts
or not hitting the foreign insurance company or the
foreign long term investor; that we are after a
breed of pup that we think is. damaging our market.
Hull, you remember, the other day spoke rather at
length that if you had something aimed - if the
world understood that you were gunning for the
He said "speculators."
.unnatural movements, he said that would be one

thing, and I gather that he was ready to join us if

we had something that was aimed at this unnatural
and abnormal - unnatural and abnormal, that's what

H.M.Jr:

he called it - in-and-out flow of capital.
But I think this - to me, I mean, just - here's a
new barrier which a fellow - I'm looking at it now

from the standpoint of the State Department. Here's
a new barrier which you set up which you've got to
jump over before you can do business between two
nations.

Seltzer:

On the other hand, if he keeps that security a long
time, that barrier, as amortized over that period,
doesn't amount to much, because

H.M.Jr:
Haas:

Magill:

But the more you go into the State Department objections, the more they are opposed to doing anything.
You really have to drop the subject almost, Mr.
Secretary, unless you want to put a barrier up,
because that's the only way you can stop a flow.

I think this is true: I think in arguing with the

123
-6

State Department we would feel that we are on

better ground in arguing against their discrimination point with respect to this tax than we would
be on the other.
H.M.Jr:

Well, personally I'd be for both. I mean leaving I mean now that you

Magill:

Well, I think that depends on how strongly - or
what
to be. you think the psychological effect is going

Oliphant:

You mean the withholding tax with or without the

H.M.Jr:

I won't say on that. Well look, I've listened to
this thing, and Scottish trusts or any other trusts -

exception of the Scottish insurance companies?

why shouldn't those fellows pay the approximate tax
that our citizens pay on approximately the same
amount of income? Now I - and then George popped

one out at me this morning, just sort of on a leap.

But you (Haas) say that the English have a twentythree and three-quarters withholding tax but they've
got a refund?

Haas:

Uh-huh.

H.M.Jr:

Now, what's that?

Haas:

Well, that's - Ros knows the details better than I
do - but they - the people with small incomes can
apply for a refund - British nationals; but that

doesn't apply to Americans. SO if we had our
State Department over there they would say that was
great discrimination. They wouldn't let the British they'd object to the British Treasury, whoever
handles the tax, doing that.

H.M.Jr:

Has anybody got the actual facts on that?

Zucker:

We don't have the facts, but in so far as the twentythree and three-quarters percent rate paid by corporations is in excess of what the individual stockholder would pay on his portion of the income earned
by the corporation, he is permitted to ask for a
rebate for the difference.

124

-7Magill:

I can explain if you want the technique. The
British individual has a personal exemption just
as we have in this country. Furthermore, although
the British normal tax is twenty-three and threefourths percent, it is only half that much on the
lower part of the income. Now, the corporation
pays this twenty-three and three-fourths percent
tax on dividends which it is distributing, for

instance. If I, as an individual, receive this
amount and have this exemption within this lower
bracket, I apply for a refund and get it. And get
it quick.

Oliphant:

Magill:
H.M.Jr:

Put not if you are a foreigner.
But not if I am a foreigner.
Well, has that ever been pointed out to the State
Department?

Haas:

I don't think so.

Zucker:

Yes, they know that.

Magill:

I don't know whether you could turn their eyes in

H.M.Jr:

Let me ask you a question. Have you people explored

H.M.Jr:

And that won't work?

Oliphant:
H.M.Jr:

No, that gets you into tremendous complications as
soon as you introduce the time element, because in
order to get that time element
You can't do it?

Kent:

It places an enormous burden upon the withholding

that direction or not.

the facts - for instance, if we passed a law saying
that this increase in the withholding tax for the
calendar year 1937 would not apply to any alien investor who owned this stock prior to December 31, 1934,
and then each year we put that forward one year. Have
you done it that way?
Oliphant: Yes, that's what we've done.

125

-8agent - really an unfair burden because they are

Seltzer:

liable to withhold the tax in all cases where,
on the facts of the law, the withholding is due.
You could do it on all registered holdings.

Kent:

Yes.

Seltzer:

And I think in that case you'd take care of a great
bulk of the people who should be exempted.

H.M.Jr:

Well, let me, just as an amateur, poke at this thing
a minute or two. Let's just say that the State Department has its way and we can't do this thing, but
this thing gets worse. Supposing we have a little
clearing house for all checks that should go abroad all dividend checks - and set up a little organization
in the Federal Reserve in New York, and all checks go
through there and all people have to register, and
we take the burden off the corporation. And General
Motors sends all their dividend checks for foreigners
to the Federal Reserve of New York, and then the
Federal Reserve of New York is our agent and makes
these people declare and they do the work that we

Oliphant:
H.M.Jr:

pay them for. Have a little clearing house there.
The difficulty comes at the first step, in telling
General Motors to send all checks going to foreigners;
they can't tell.
Well, they know if they're going to mail them out of
the country.

Oliphant:

well, it may be a street name. It may be intended
for a foreigner and still the name of a resident.

H.M.Jr:

Well, I mean

Zucker:

They also send a good deal to nominee accounts in the

United States, who in turn will do the shipment abroad.

That is, the General Motors Corporation may have as
stockholder of record the Chase National Bank, and
the Chase National Bank may have non-resident aliens

for whom it holds. So the scheme filters down to

where you have several second parties involved.

126

-9- White:

Nevertheless, it is possible to pursue that, even
where a bank makes payment to an alien. Even though
it may be deposited within the same bank, if the
payment arises from an interest or dividend - even
though they may be an intermediary in it, it still
would fall under the same category.

Zucker:

It falls down in so far as the dividend item - the
amount itself is kept in this country and not
shipped abroad.

White:

It could still be caught there, as long as any check
was available upon the records of the bank. Clarence
suggested something like that about a month ago.
It was dropped out of the picture, but it has possi-

bilities. It wasn't explored.

H.M.Jr:

Well, I'm going to say this to the study group while
you're on it. I don't say that this is the immediate
thing. I think that this group certainly ought to be
preparing what we would do in case of war and how
we'd handle this whole matter - this question of
dividends going out, funds in this country being used
for purchase of war materials. I haven't looked at
this neutrality bill. I don't know whether it covers
any of that stuff or not. I think somebody should
look at the neutrality bill. But I think we certainly
oughtn't to be caught with a declaration of war anywhere and then suddenly, say, have the President send
for me - "How are you going to handle this?" I'd
like to have a machine which I could just put in
gear and let her go; and have people like Burgess
and the other people come down and let's get all the
bugs out of the thing now. After all, he asked me
point blank to study how we would handle eight billion
dollars worth of securities owned by aliens in case
of war. And with all this neutrality talk and everything else, you turn loose those funds and the possibility of another country seizing the stocks which
are owned and they having a transfer association and
pooling those stocks - American-owned stocks, and

White:

then directing the sale, etc. I mean how are we
going to counter that sort of thing? I think our
whole thing ought to be worked out so we have as
near foolproof a machine as possible.
This transfer tax was designed in part for that contingency - the flexible provision.

127

- 10 H.M.Jr:

But I think we ought to have that thing.
There's Kent's thing that came in. I haven't read

it. Might circulate it. (Hands to Magill). Is
that addressed to the President or to me?

Magill:

You.

H.M.Jr:

I haven't read it.

Oliphant:

Has it been acknowledged?

H.M.Jr:

No.

Oliphant:
H.M.Jr:

Well, that might envision the necessary procedure.
Tell you what I'll do. Let me send an acknowledgment.

Oliphant:

We probably ought to have in mind either the machine

H.M.Jr:

Haas:

Then I'll send it to you (Oliphant). .

necessary in case we had to take it all over
That's what I had in mind. And if - we're going to go
the whole way and then work backwards, and then say,
"We can do this thing in certain degrees," see? What
I mean, we can do all of it or we can do sectors of it.
I mean, say, we'll go the whole way; we'll have an
alien property custodian for all stocks and go the
whole way, and then work backwards; say we can do 90
percent, 80 percent, 70 percent, so far back. I think
we ought to let the State Department know we're working
on it. I mean go on the thing backwards.
I think the State Department is very illogical. For
example, Great Britain puts forward a great armament

program; we build battleships, etc. They converge
on the same ground they objected to. If they object

to this, they should object to our building battleships.

H.M.Jr:
Haas:

They most likely do.
The Navy puts up this armament program. We try to
protect our economic system; but they object. Maybe
they are objecting, but on the equal ;round they would

have to object to the building of battleships.

128

- 11 H.M.Jr:

Well, as I say, I'd like to go the whole way, then
go backwards. And I think the Federal Reserve
people in New York would be very helpful on this
thing - technique.

And, very, very confidentially - extra confidentially - in talking with the President today he
asked me just where this matter stood, and I told
him I was to hear from Mr. Hull today. He said if
I didn't hear from him today I should take it up
with him tomorrow, because he does want to go ahead.
The President doesn't want to leave it die; he definitely wants to go ahead. So he said - after I
explained what I said to Mr. Hull, he said, "Get
in touch with Mr. Hull tomorrow. I want you to
go ahead on it."

Oliphant:
H.M.Jr:

Well, I think what that means to this group
So you're not wasting your time. And the way the
President talks - "Wait until tomorrow" - and he
wanted to know, and he'll want something, see?

Oliphant:

I think that what that means from the standpoint
of the group - while the thing we are bringing in
to you has not progressed so that you could call

it a recommendation of this group, certainly it is
the general group feeling that the transfer tax is
a good deal more feasible than the withholding tax
with the exception that the President wants.
H.M.Jr:

Magill:

But supposing we point out to the President, say, "We
can't differentiate between alien investors as to
the length of time; we've got to keep them all as
one." See? Then he could say, "Well, all right, go
ahead," or "I don't want you to go ahead," or "Do

these transfers too, and do both." But I thought
you'd like to know that he has not lost interest.
Well then, this is where we are. We've got several
different projects here. We ought first of all to
formulate a document to show why it is administratively impractical to do what the President had in
mind.

H.M.Jr:

And for that I want a good enough piece of paper that
anybody can see it. You know what I mean; I mean it

129

- 12 -

gets around. I want it good enough - I want it the
best that the Treasury can do.
Magill:
H.M.Jr:

Magill:
H.M.Jr:

Then next we want a formulation of this transfer
tax proposal in definite form.
That's right.

Pretty close to legislation, I mean.
What I think we ought to do is prepare this document
and I'll ask Mr. Landis and Eccles to get together
and give them this document in advance so they can

look at it and study it. We'll say, "This is what

we've arrived at. This is why the Treasury feels
we can't comply with the President's request. But
we have another proposal and we'd like to put it up
to you."

Magill:

And then the third thing to go ahead on is this

H.M.Jr:

But that's purely Treasury. There's no reason why
we should take in the other two organizations on

Magill:
H.M.Jr:
White:

more general proposal.

that. I want to keep that very S ecret.
We darn well better do it just the same.
I mean if you want to keep it secret you've got to
do it - keep it in the Treasury.
Are you ruling out the possibility of having both
this transfer tax and the original withholding tax?

H.M.Jr:

No.

Magill:

No.

White:

Because if you do have them both, it will be possible
to reduce the transfer to a lower rate and still g et
the degree of effectiveness you want.
They're going to prepare a legal document which, as
soon as it's ready, I'm going to send over to the

H.M.Jr:

President, showing why we can't differentiate between

investors. Is that right? Well then, I'll wait until

130

- 13 I hear from you people again.
Magill:

Yes.

H.M.Jr:

Again, I'm sorry - we'll have to go ahead. I'm
sorry in this way, that it takes so much time. But
I think we might just as well concentrate and try
to get it out of the way. I didn't know how the
President felt about it, because after all when he
was asked a few days ago a bout "hot" money he said,

"Well, it's not so hot." But he said that last

week. But today he definitely told me he wants to
go ahead.

Magill:

Well, I guess that's where we are.

Oliphant:

Well, whatever is finally done, it's going to be

something that the Treasury has to live with, and
the Treasury has to make good.

H.M.Jr:

True, true. All right.

131

February 23, 1937.

Excerpt from Mr. Magill's "Memorandum of the Day's

Activities for February 23rd," to the Secretary:
NON-RESIDENT ALIENS.

We conferred this morning and again this afternoon

regarding the possibilities of the tax on the transfers of

American securities to and from non-resident aliens. The
tax should be at a rate which would discourage speculative
transactions but which would have little effect upon purchases for investment. This rate would be approximately
1% of the value of the securities purchased or sold. I
think the Act should contain a provision enabling the President to raise the rate in the event of emergencies to be
described in the Act. It would seem possible to frame the
Act in such a way as to afford considerable protection against a sudden withdrawal of capital from this country.

132
N. Y. News Bureau 11:33 A. M. Feb. 24, 1937

High Government Official predicts dropping of plan to levy high tax on
foreign capital.
Washington:

Plans for a drastic penalty tax on the eight billion dollars of foreign

capital now in the United States will be dropped in favor of a gentlemen's

agreement between the United States and Great Britain to discourage the continued

influx of foreign capital to this country in the opinion of a high Government
Official close to the administration.

The prickly question of how to stop the influx of gold to the United States

has been under detailed consideration for several months by the government's
financial experts including Secretary of the Treasury Morgenthau, Chairman Eccles
of the Federal Reserve Board, and Chairman Landis of the Securities Exchange
Commission. In mid-November President Roosevelt urged action towards a solution

of the dangers inherent in the presence of these huge funds and in further inflows
of foreign gold. Means are being sought for discouraging the entry of more gold
and for control of capital already here to prevent disastrous results should withdrawals take place. At present approximately $6,500,000,000 of the foreign capital
here is invested in American long-term securities, while the remaining
$1,500,000,000 is short-term capital.
As a result of the recent White House visit of Walter Runciman, British
Cabinet member for Trade, it is reported that the British Treasury has already
taken steps towards controlling the outflow of gold to American investments,

namely, in advising investment trusts, investment houses, and insurance companies

to discourage such investments on the part of their clients. The British Treasury.
it was stated, can exert considerable pressure on banks and other financial institutions which will have A strong deterring effect in the desired direction.

Also, the Official pointed out, it is in conformance with British domestic
policy to stop the outflow of capital, especially in view of the need for funds

in the forthcoming $7,500,000,000 rearmament program. The next step, he said,
will probably be an increase in the tax by the British Government upon the income

received by British residents from foreign investments. British nominees for
foreign holders of securities would be taxed through deductions before transmitting

dividends to the owners.

Although French, Dutch, Swiss, Canadian, and other funds have been flowing
in large quantities to the U. S. markets, the only agreement necessary is w1 th

Great Britain, he continued, as the only free gold market is in England. Canada,
he pointed out, offers no real problem, as Canadian purchases and sales do not
fluctuate much and Canada in fact is a part of the U. S. financially.

133

-2-

According to all indications, therefore, he continued, the administra-

tion has decided that a gentlemen's agreement with Great Britain would be

the most practicable solution and that it can be effected in view of the
fact the objectives coincide with those of that country. Further, it has
been found that taxation such as proposed would prove ineffective. It
would require a record of all transactions involving a apy system equal to
the Ogpu. Also, he declared, it would cause retalliation on the part of
foreign nations resulting in further instability in international exchange
and would put off indefinitely any possibility of currency stabilization.
In addition, he continued, to widen the difference between the tax
on American and foreign incomes from securities by an exhorbitant tax would
cause foreigners to use American names to escape the tax and result in the
setting up of American holding companies which would act as shields to the
real cwners of the securities.

134

LMS

GRAY

London

Dated February 24, 1937

Rec'd 2:45 p. m.

Secretary of State,
Washington.

93, February 24, 5 p. m.
FOR TREASURY FROM BUTTERWORTH.

The information regarding the action taken by the
Foreign Transactions Advisory Committee reported in my 92,

February 23, 7 p. m., will probably be authoritatively made
public by means of an answer to a question in the House of
Commons shortly.
The FINANCIAL TIMES and FINANCIAL NEWS this morning

contained officially inspired denials that the British
Treasury had approached the insurance companies and it

is implied that merely the "cooperative attitude" of the
Association of Investors Trusts has been sought. The
FINANCIAL TIMES adds that-two motives explain the Treasury's

action "firstly, there is the desire to assist President
Roosevelt in checking the inflow of foreign money to the
United States; secondly, it is reasonable to suppose that
as the British Government is committed to heavy borrowing

for defense the Treasury should make use of every available opportunity to keep as much money as possible in the
country

135

LMS 2-10. 93, February 24, 5 p. m., from London.
country and thus preserve its cheapness".

My own inquiries in the city lead me to doubt whether

this action of the British authorities will in itself
directly affect a large amount of British capital in or
going to the United States (one) because the regulations
only affect trusts applying for new issues; (two) most
British investment trusts already have substantial holdings in America, which in most cases have sufficiently

increased in value to bring the total to that point beyond
which an investment trust following a normal distribution
of assets policy cannot go. This action may, however,
have some additional value if it is interpreted as indicating that the British authorities oppose the excessive
flow of funds from this country to the United States.
ATHERTON

WVC:CSB

03V13332

136

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 4,1937

TO

Secretary Morgenthau

FROM

Mr. Magill

Mr. Fred I. Kent's letter of February 18,1937 makes the
following points:

1. Foreign investments are still valuable to this country,

since we have not yet reached our maximum growth.

2. Movement of bank balances is not normally of sufficient

moment to be serious.

3. The flight of foreign capital to this country is small as

compared to the total values of securities listed on the New York

stock exchange ($107 billions). It is inconceivable that all the

foreign owners would want to liquidate at once. The danger of a
stock exchange debacle is not worthy of consideration.

4. There are three natural checks on selling:

(1) declines in prices due to selling; (2) lack of urge
to transfer funds abroad as the cost of transfers rises;
(3) disparity of interest among the various foreign owners.

5. Some withdrawal of gold by foreigners would do no harm;
and the government can control or stop large scale gold exports.

6. The foreigner who deals in this country should not be cal-

led on to pay the same taxes as an American does. We stand to lose,

if foreign countries increase tax rates in retaliation.

7. All the State Department's work on reciprocal trade agreements may be destroyed, if the free money market is destroyed. We
must also try to avoid international resentment, due to the belief

that we are striving for isolation.

8. Emergencies require emergency action, but the United States
should not anticipate an emergency which may never happen.

137
February 24, 1937

GROUP MEETING

9:30 A.M.

Present:

Mrs Klotz

Mr. Magill
Mr. Oliphant

Mr. Gaston
Mr. Lochhead
Mr. Haas

Mr. Taylor
Mr. Graves

Mr. Upham
Miss Roche

Mr. Bell

Mr. McReynolds
H.M.Jr:

I'll dictate this. Then the others can take this

up, see? Mr. Hull called me last night and said
that, after thinking this whole question over after thinking this thing over very carefully
I mean I've got to repeat but what I am saying is
ultra-confidential. He said that, after all, during
the last three or four years, Agriculture has a
number of times done things which were contrary to
the State Department's policy, but the State Department has been able to live them down; and that if
the Treasury wished to go ahead in this matter of
trying to control foreign capital, their position
would be the position as stated in Herbert Feis's
letter. But he hoped I would be very slow about it
and very careful, because he - if I didn't mind his
giving me his personal opinion, this method that had
been suggested of making it permissive and raising
from ten to thirty - that he didn't think it would
have the effect we wanted.

Therefore, his personal advice to me was that we go.
very slowly, but whatever we do, well, he'd go along

in the sense as stated in Herbert Feis's letter. But

his personal advice to me was to take it easy.
Now, I want Harold Graves to come in on this thing
so we can clear that. (To Kieley) Ask Mr. Graves
to come in.

(Graves comes in)

If you will sit down, please. There are two things
I'd like to cover. Then I'11 excuse you.

138

-2Then Mr. Hull said that he had been giving quite
a lot of time to narcotics and studying it, and
that he felt that the State Department did have a
place in narcotics in the foreign field, and that
they could be helpful.

So I said, well, I'd be very glad to sit down and
spend an hour with Mr. Hull going over the narcotics
situation, and he said that he didn't consider it
was important enough to give it an hour. Well,
what he suggested - he asked if we had somebody
who could come over and sit down, or have somebody

over here meet with their people and try to argue
the thing out. And I said yes, I had such a person.
He asked was he connected with Narcotics and Customs
and I said no, it was Harold Graves. And I said they
knew you over there - their Assistant Chief of Western
Europe. He said that was fine and he would designate
Mr. Hornbeck. I spoke to Wayne Taylor; it's entirely
agreeable to him. And the way I gathered was that
they would get in touch with you (Graves). I said
if they wanted to know about you, he could talk to
Ickes; I said he knew all about you. And Mr. Hull
didn't
But he's designated Hornbeck. And

Taylor's entirely satisfied.
So if you'll carry the ball for us, but keep Mr.
Gibbons advised, and Customs and Narcotics. So the
ball is yours.
And would you just take a minute and tell the crowd

of that raid we just pulled off in Seattle. I think

Graves:

they'd be interested.
Well, the telegram that I sent you yesterday reported
the indictment of four Chinese narcotic distributors
at Portland, and all were held under $25,000 bond
after indictment. The conversations that were intercepted out there

H.M.Jr:
Graves:

Well, we'll skip that.
I was just going to say merely that that was the

basis of the apprehension of a man that Mr. Hanks
characterizes as the most important narcotics smuggler on the West Coast. He was apprehended while

139

-3making delivery personally to a friend of his, a

white man, and Mr. Hanks indicates that this is
the first time this man has himself ever personally
made a delivery.

H.M.Jr:

These were all Chinese?

Graves:

H.M.Jr:

All Chinese. And it was just that
But I think it is evident that the size of the
bond and all is quite significant.

Graves:

Oh yes.

H.M.Jr:

And you consider it most important.

Graves:

Yes. As I said to you in my note, we were very
optimistic that we could get other important fellows
out there by the same methods.

H.M.Jr:

This is Seattle, isn't it?

Graves:

Well, that was Portland.

H.M.Jr:

Could you (Gaston) get the Portland and Seattle
papers and see how they handled the story?

Gaston:
Graves:

Yes. These indictments were yesterday?

The indictments, I think, were the 22nd, day before

yesterday.
H.M.Jr:

I'd be curious to see how Boettiger's paper handles
it and how Mr. Fussell handles it.

Gaston:

Yes, he was to go to work Monday.

H.M.Jr:
Graves:

Well, Harold, on this thing, if you don't hear today
I'd simply call up Hornbeck.
Yes, I shall.

H.M.Jr:

And will you keep me advised?

Graves:

Yes, sir.

H.M.Jr:

I'm putting my money in you.

140
-4-Graves:

All right. (Leaves)

H.M.Jr:

The other thing, do you suppose that you gentlemen
would be ready - would you people be ready at 3:15
tomorrow for me to have Landis and Eccles over?

Oliphant:

(Nods yes) We've been trying to get something over
to them today - this morning, I mean - about that.

H.M.Jr:

(On phone) Mr. Landis and Mr. Eccles, whoever you

can get first.

Well, we'll find out at 3:15 tomorrow and keep the
ball rolling, huh?
Magill:

I think it would be a good thing.

H.M.Jr:

Well, I'll just wait until we clear those calls.
Will you (Oliphant) please get me a memorandum on -

this is extra confidential, triple confidential can the President treat the four cent tax on copper
like he can others, reduce it by half? I'd like a
memorandum by this afternoon - at the house, see?

Oliphant:

All right. I'll have it to you by noon.

H.M.Jr:

Would you? If there is any doubt, bring it in
personally between twelve and twelve-thirty. I mean
I don't want to rush you. He'd like to know. I'm
seeing him tomorrow morning, so - I mean I don't need
it until nine tomorrow morning. But he'd like
I don't want anybody to breath a word of this to
anybody.

He wanted to know whether he could - I mean treat it

like any other. And then if it is, then you might

go so far as to draw up a proclamation. What?
Oliphant:

(Nods yes)

H.M.Jr:

Oliphant:

But I wouldn't let it get out of my own shop.
I'll handle it myself, and one other man.

H.M.Jr:

Because yesterday we had to buy a hundred thousand

sterling against copper that was exported from this
country, and we actually have a shortage of copper
in this country - 17 cent price abroad.

141

-5Lochhead:

Mr. Oliphant would be interested in knowing these
figures showing that sharp rate in the stock
market - heavy buying.

Magill:

They were?

Oliphant:

Bought more than they sold?

Lochhead:

Yes, considerably more.

H.M.Jr:

Now, who wants to shoot something at me?

Magill:

I have this letter from the Interstate Commerce

Commission. They want to see us some time this
week.

H.M.Jr:

Well, I thought that if you didn't mind calling
Eastman up on the phone and telling Eastman I have
asked you to handle it, I'd like him to see you.

Would you call him? Do you mind doing that?
Magill:

No.

H.M.Jr:

I'd just call him up on the phone.
(On phone) Hello? Good morning, how are you?

(Short conversation with Landis).

We'll get Eccles, then we'll go on. Or I can
tell Eccles when I see him. Hello (to Operator).
If you haven't got Mr. Eccles, let it go.
You (Upham) remind me when he comes over.

All right, now that's that. Will you (Mrs Klotz)
put down 3:15 tomorrow. Open market at eleven
and closed market at 3:15 tomorrow; how's that?

All right, what else? And you (Magill) are going

to call up Mr. Eastman and invite him to come over.

Magill:

Now, the only thing holding me up - I asked Kent to
prepare a response to that 13-page draft, which
curiously got into the President's hands.

H.M.Jr:

Well, I leave it to you. There's no smut about it.
We're going to be here all summer, so why worry?

-6-

142

Oliphant:

Be here until dawn.

Magill:

Well, I'll call him up today and start things.

H.M.Jr:

What else has anybody got?

Haas:

This man Curtis, you know, that was in to see you
one time, came in Saturday again; wanted me to
refer him to Ros.

H.M.Jr:

What about it?

Haas:

Haas:

Well, that's the tax, you know, on sporting goods.
I haven't got my golf set from Spalding's.
Neither have I. I complained about it yesterday.
He'd like very much to see you.
No, , no, I want my golf set first.
I want some of these baseball bats that are used
on the sandlots and are being taxed.
All right, what else?
That's all.

Taylor:

(To Magill) If they've owned them more than three

H.M.Jr:

Magill:
Haas:

H.M.Jr:

Magill:
H.M.Jr:

years?

Haas:

That's hard to administer.

H.M.Jr:

Anything more except Joe Eastman and Curtis of
Spalding's?

Magill:

No. I've got a thing I want to take up with you
on that matter you were speaking of yesterday.
I've got it outlined any time you're ready.
Do you want a memorandum on Mr. Kent's letter?

H.M.Jr:

Yes, please.

Magill:

I've got a digest of it here if you want it.

H.M.Jr:

Swell.

143

-7H.M.Jr:

Your friend Bill Nye has got the nerve to call
me up at twenty minutes of six. (To Gaston)

Gaston:

Gerry Nye? What did he say?

H.M.Jr:

Coming down for the first time on a patronage

matter. After his speech on gold.

Haas:

Maybe that's why he made the speech.

Gaston:

That's very appropriate.

H.M.Jr:

I'm not going to be so very dumb as to turn him

down and have him make another speech.

What have you got, Herbert?
Gaston:

Oliphant:

Nothing at all.
Nice called me yesterday about a job for a lawyer
in his office.

H.M.Jr:

Where does he stand on gold?

Gaston:

Just that those two men for tomorrow

H.M.Jr:

All right. Did you say to the press last night
that Wayne Taylor's not going to drop the price
of gold and he's going to build a silver wall.

Oliphant:

You know what Wayne told me? He said, "Oliphant,

H.M.Jr:

All right.

Gaston:

I told Bob Kintner what I thought of some of his

H.M.Jr:

Did you?

Gaston:

Oh yes, I told him that after all this stuff they

H.M.Jr:

What did he say?

I got the business."

associates in New York.

now come and ask us a question which is practically
accusing you of lying in your press conference the
last time. I said they got a nerve to put up such
a question as that up to you.

144

-8Gaston:

Well, he said he didn't know about this editorial
stuff, of course, but he thought that something
might - he thought the question wasn't just that
direct, b e cause he thought that they thought something might have come up since then. Well, I told
him that if he printed that - they could ask about
it in the press conference, but just for his own
sake, if they printed the story in the meantime that
that was the case, that it was being considered,
they'd be making a mistake.

H.M.Jr:

I'd like you to go through the Tribune for the
last month and - I'd like a photostat of the editorials they have written about me the last twelve
months.

Gaston:

Yes.

H.M.Jr:

Will you?

Gaston:

H.M.Jr:

Yes. They're a very bitter partisan bunch there.
While you're making the photostats, you might as
well make three of each editorial. Will you?

Gaston:

Yes.

H.M.Jr:

Archie?

Lochhead:

Nothing.

H.M.Jr:

George?

Haas:

Nothing.

H.M.Jr:

Archie's got a haircut. I flatter myself and - George

Taylor:

Well, the commodity department over here - as I

H.M.Jr:

and I get a haircut once a month.

understand it, sugar will wait until next week.
Yes, sugar. Sugar will wait. Sugar and silver.
I haven't heard Herman Oliphant laugh so in a year
as he did last night when he called me up to say,
"I've got Wayne Taylor to call up King about
whether we'll have a silver wall or build one."

145

-9 Taylor:

No, you were wrong about that, Herman, because he

Roche:

called me up. You got him to call me up.
You're just spoiling a good story.
Well, I guess I can tell a good story that happened.
As a matter of fact, David, ex-Prince of Wales,
ex-King of England, and I are in competition. This
is very much in the family.
Racing for Wally? - he (Bell) wants to know.

Bell:

For Wally?

Oliphant:
H.M.Jr:

H.M.Jr:

Not for Wally. Wallis "impson has been staying with
Rogers happen to be part of the Rogers estate next
to Mr. Roosevelt. And two years ago Mr. Herman Rogers
told his family that he would assume the sole responsibility of selling the Rogers estate. He's got it
about half sold to Mrs. Simpson. The President is
very anxious that Henry Morgenthau, in his capacity
as Secretary of the Treasury, buy the Rogers estate
in order to keep the records of the trees, which are
being kept for twenty-five years. So it's going to
be a showdown whether we have a silver vault and
keep the records of the trees on the Rogers estate,

Mr. and Mrs. Herman Rogers, and Mr. and Mrs. Herman

or whether Herman Rogers sells the place to Mrs.

Simpson.

And, giving the whole story, Mrs. Herman Rogers is
the ex-wife of a former naval officer, and she and
Mrs. Simpson used to be Navy widows together. Those
that don't know what that means can call up the

Chief of Naval Operations. He'll give you an idea.
-

- Look at Miss Roche.

Mrs Klotz: Blushing.
H.M.Jr:

Chief of Naval Operations. All right. Well, that's

McR:

You're infringing on the jurisdiction of another

very much in the room.
department.

H.M.Jr:

And some of the Roosevelt family are all "tizzy-wizzy"
at the thought that David may be their neighbor. This

146

- 10 -

is no joking - no joking about this.
Gaston:

You've got even stronger reasons for putting the
silver depository on the Rogers estate, I'd say.

H.M.Jr:

That's
that. But it's very much in the 9:30 group.
All
right.

Taylor:

I can tell Senator King that? I mean very confidentially.

H.M.Jr:

Tell Senator King and also Mrs. - what's her name?

Taylor:

Nellie?

H.M.Jr:

Tell
feet. Nellie why the silver vault is dragging its
We want to know (to Bell and Roche, referring to
their aside conversation).

Bell:

I was laughing because you were hesitating about the

name.

H.M.Jr:

Oh. Now, do you (Roche) want to follow with anything?

Roche:

I'm demoralized completely, sir. Nothing to say this

morning.
Gaston:

Want that just for background?

H.M.Jr:

That's for background only.
Dan?

Bell:

No, I have nothing.

Roche:

Demoralized too.

H.M.Jr:

Mac?

McR:

The only thing I have is this letter to George Haas
from Harvard. I think George ought to answer it
directly to this chap and tell him he'll be up there
for a couple days sometime within the period.
All right, George.

H.M.Jr:

- 11 -

147

Now, this thing of Captain Birkett in Arkansas
and Joe Robinson - I've held it up here. Mac,
is there any chance of making Birkett District
Supervisor? Do you know anything about that?

McR:

Of course. He's already in charge of one of the
divisions. There is nothing to do unless and
until the consolidation of those units is made.
That can only be made after a law is passed. He
is in charge of a unit now.

H.M.Jr:

He is?

McR:

Yes.

H.M.Jr:

And there's nothing

McR:

All he's urging is that some time in the future, if,

H.M.Jr:

Will you (Upham) explain that to Mr. Robinson's

as, and when that consolidation of enforcement
units is made, he be put in charge of one of the
divisions.

secretary and ask him if that is satisfactory?
And if it is satisfactory I don't hear from you;

it isn't, I do.

Upham:

O.K.

MCR:

Birkett's a very decent fellow.

H.M.Jr:

Have you (Upham) got it?

Upham:

H.M.Jr:

Yes. I've had this before.
Well, that closes that. What else? All right, thank

you.

Wednesday

February 24, 1937
9:41 a.m.

148

Treas.

Operator: Go ahead.
HMJr:

Hello

James

Landis:

Good morning

HMJr:

How are you?

L:

Fine, thank you.

HMJr:

Look, to keep you posted on what we're doing on

this foreign capital - Hull called me last night
and, to boil it all down, he's now taking the

position that he's going to stand by what Feis wrote us.

L:

Yes

HMJr:

And so, I also saw the President. I mean, this
was before Hull called me. The President wants
it to go ahead.

L:

He does?

HMJr:

Yes

L:

Yes

HMJr:

On some basis, he doesn't say what, but he wants
us to go ahead.

L:

Yes

HMJr:

Now, I wondered if it would be convenient - if you
could come tomorrow - Thursday - about three-fifteen

to the office here -

L:

-

Gosh, I've got to be out of town for the rest of the
week.

HMJr:

Oh

L:

Could I send anybody else?

HMJr:

Surely, surely - But we won't be ready before that.

L:

Yes

-2HMJr:

We've got a new angle on it.

L:

You have?

HMJr:

149

I tell you, I'll tell Magill to get in touch with

you
and give it to you before you go, and get your
reaction.
L:

HMJr:
L:

All right.
What are you leaving on, the Federal tonight?
Yes, I'm going up on the Federal.

HMJr:

Well, Magill will get in touch with you before nine
o'clock tonight.

L:

And you are not actually going to the Hill this week,
though?

HMJr:

Pardon me?

L:

You are not going to the Hill this week?
No, no, no, no, no -

HMJr:
L:

No?

HMJr:

No, no, no All right.
This thing - the more I see it the more difficult
it gets.

L:

HMJr:

L:

Yes - The - don't - don't the attitude of the
foreign governments here help the Secretary?

HMJr:

How do you mean?

L:

Well, you saw the British statement - and - ?

HMJr:

Yes - well, we -

L:

- and the Belgian Statement and the Canadian Statement.

HMJr:

Yes, well we've cabled for the British Statement -

L:

Yes

-3HMJr:

And we haven't got it yet.

L:

Yes

HMJr:

When we get it I'll send it over to you.
That
think. ought to help the Secretary a bit, I should

L:

HMJr:

I should think so. Then - and particularly that

L:

Yes

HMJr:

What?

L:

Yes

HMJr:

Yes - Well, Magill will get in touch with you and

they don't ask us.

then, you send anybody over you want and - but we
won't do anything until you get back.

All right.
HMJr:

You'll be back Monday?

L:

Yes, I'll be back Monday.

L:

Thank you. I'll be at Harvard Saturday.
I may run into you up there.

HMJr:

Good! Are you staying with Conant?

L:

No, I'm not.

HMJr:

Oh -

L:

Good! (Laughs)

HMJr:

And what do they eat Saturday, do they eat the beef
in the morning or at night?

HMJr:

Well, I'm going there - following your
advice - I'm going there for breakfast.

L:

I think they eat the beef of a night.

HMJr:

Fine

L:

(Laughs) Pie in the morning.

150

-4HMJr:

Pie in the morning?

L:

Yes

HMJr:

All right. Well, I'll be seeing you anyway.

151

152

COPY

Note in Secretary's
handwriting:
"Mrs. Klotz

February 24, 1937

Speak to

me about this."
"M"

For the Secretary:

2-23-37.

When I attended the meeting (at which the experts

reported to you and Landis and Eccles on "hot money" I
found myself very skeptical of their recommendations. In

view of their extended and intensive study of the subject,
however, I was reluctant to make objection and become the
usual nuisance.

As a later press conference, when one of the newspaper men asked if any advice on the matter had been sought

from outside private interests, and was answered in the

negative, I feared a "dirty" story to the effect that here,
in a matter peculiarly the concern of the financial community, the Treasury was not following its usual policy of
outside consultation, which it is generally understood we
follow. Perhaps my fear was based on a feeling that the
experts were somewhat academic in their approach. There was

no such dirty story, however.
In listening since to the Tories with whom I associate, my own feeling has been confirmed that "hot money"
should not cause any great amount of worry, that the pro-

153
-2-

posals advanced so far to deal with it would be ineffective and perhaps penalize the wrong people rather
than the right, and would raise questions much broader

in scope than the immediate one of reducing the flow of
gold. I think some of these people, who have been students of the subject for years, are thoroughly honest

and disinterested in their attitude.
I have kept quiet in the meetings I have attended,
but have argued my point of view some with Eccles privately, mainly by way of raising questions for him to
answer.
Upm

Fin
MEETING WITH EXECUTIVE COMMITTEE OF
FEDERAL RESERVE OPEN MARKET COMMITTEE

Present:

February 24, 1937

154

11:00 A.M.

Mr. Taylor
Mr. Upham

Mr. Haas
Mr. Lochhead

Mr. Burgess

Mr. Bell
Mr. Harris

Mr. Goldenweiser
Mr. Eccles

Mr. Szymczak

Mr. Piser
Mr. Chester Davis

Burgess:

The market has been a little better since you met
here last. It seems to have leveled off. It hasn't
gone up any particularly, but the long bonds have
had a little gain and the notes seem to have sort of
steadied at about this level. The new one and a
quarter notes have held around par, par one and two.
The note market is still rather vulnerable and hasn't
got much steam in it, but the bonds look a little
better.
That's been simultaneous with a little improvement
in the corporate market. The corporate market

has been sliding pretty steadily until the latter
part of last week, when it stiffened up. Been a
little recovery of a point or so in some issues, so

there is some feeling around that perhaps the adjustment has been made, at least for the time being, to
new money conditions.

But there is no very considerable change. There is
no change in level really since you met here last.
The only change is in the feel of the market being

a little steadier.

H.M.Jr:

We've got to decide three things today. We'd like
your advice. They really all pretty much go together.
One is, shall we start next week selling 50 million
dollars worth of bills into the 15th of June until
we have sold 300 million? Two, should we call the
April maturities and refinance them on the 15th of
March? Three, should we ask for any new money?
If we decide those three things - I mean we should

155

-2decide to do all of them, then what kind of a
piece of paper we give for the April maturity;
we wouldn't have to decide that until next week.
Burgess:

In some ways, the easiest way to discuss those

would be in the reverse order, wouldn't it, because
the asking for new money is in a sense the key to

what you'd do.
H.M.Jr:

Well, I don't care how, but that's the problem and
we've got to make up our minds today on that.

Eccles:

Bell:

Eccles:

Well, the situation with reference to new money is
about like it was a week ago, isn't it, Dan?
Not changed materially. The only point in the picture where we might at all be worried would be the
end of May, where the balance might possibly drop
below five hundred million dollars. And if it did
drop down there and then it looks as though we needed
some money, we could have a little hundred million
dollar issue of bills in May and put them in September.
Yes. Well, I still feel that it would be much more
desirable to get along without new money this time.
I think it would be very helpful to the market. I'd
like to suggest the refunding of the April maturity
in March.

H.M.Jr:

Well, of course, what we have done here is - I have
had a policy that we wanted to keep a billion dollar
balance. Well, we let that go by the board and we
are running much closer to the wind than we ever

have before, and I don't particularly like it. But

on the other hand, if we kept up our balance to a
billion dollars we'd have to ask for more new money
and we might tighten things up and see money rates

go up, and we'd all get blamed for it.

Eccles:

It just isn't the best time to ask for it. Then,

with the tax money coming in, if it should be more
than you expect, why, you may not need as much new

money.

H.M.Jr:

As I say, I don't like to run as close to the wind
as we are now, but we're doing it; and as far as

156

-3the Treasury goes, we've about made up our mind

that by using the bill market, why, we can squeeze
through to the 15th of June without asking for new
money. As I say, we are doing it only for one
reason, and that is not to aggravate the situation
between now and the first of May, while you fellows
are raising your requirements.
Eccles:

Give the market a chance to adjust itself to these
increases, and of course after the first of May
we'll be able to know fully just what the effects
are and what the situation is at that time.

Golden.:

H.M.Jr:

With your deficit not increasing any longer, you
haven't the same motive for keeping your billion
dollar balance intact as you did before.
No, but it was so inexpensive.

Golden.:

Yes.

H.M.Jr:

It cost us about a million and a half, two million
dollars, a year - that billion dollars - which was
awfully cheap. I mean that's what it did cost us.

Golden.:

While you had to be constantly making new offerings
in large amounts.

H.M.Jr:

And we couldn't tell. I always wanted to be in the
position that if the market tried to hold me up and
I couldn't borrow for three months, I wouldn't have
to borrow for three months. But, as you say, that
situation seems to be passing. Huh?

Golden.:

Seems to be.

Eccles:

Do you think, Randolph, that the bill market would
be able to take fifty million commencing next week
at about the present rates?

Burgess:

Very nicely, I think. I think the June bills will

sell at around a quarter or even less. As a matter
of fact, there are transactions now in June bills.
There were some this last week at .05. Of course,
that doesn't mean that you can sell new bills at that
rate. But I would expect them to go at around a
quarter, if not under that.

157

-4Missouri has a tax law which makes it advantageous

H.M.Jr:

for people in Missouri to hold June Treasury bills,
so that you could expect some substantial bidding
from that quarter.
When does that Illinois

Taylor:

Illinois is April first.

Eccles:

What's that, a tax on deposits?
I think so. On bank deposits.
Personal property tax of some sort.

Taylor:
Burgess:

H.M.Jr:

Would the State of Missouri buy altogether fifty
million dollars? Wouldn't that pretty well mop
them up?

Burgess:

H.M.Jr:

Burgess:
H.M.Jr:
Burgess:

Well, they'd be in on each offering for ten or
fifteen million, I guess. It's an item. Then
there are corporations that want short bills; so
there would be a very good demand for those bills.
Now, it may affect a little the rate on the longer
bills, but I don't think very much. That is, I
think that will stay under a half.
Well, I'm going - I mean I'm planning this whole
thing on the assumption that we can sell these 300
million on top of the nine months.
Yes, I have no question about that.
You do or don't?

I have no question about that, especially if you
are not asking for new cash in the March offering.
That will make a difference. That will make a real
difference in the feeling of the market about the

bills.

H.M.Jr:

We had a little meeting last night, and we feel that
by using the bill market and perhaps starting in May
to sell into September, why, we can squeeze through.
Not have too much of a margin, will we?

Bell:

No.

158

-5Eccles:
H.M.Jr:

Bell:
H.M.Jr:

And selling a hundred million in May if necessary the last of May, for September maturity.
Start whenever necessary after the first of May.
I mean we wouldn't start before.

That's right.
But we'd start any time starting after the first
of May.

Eccles:

You may find after you sell your three hundred of
bills maturing in June that the situation is such
that you want to continue to sell them instead of

stopping after selling for your

Bell:

You mean start the middle of April and put them
into September?

Eccles:

Yes. Either new, if you need new money, or the
outstanding bills as they come due; instead of

nine months, put some of them in September. Of
course, you can cross that bridge when you get to

it.

H.M.Jr:
Eccles:

Well then, the only other thing is the question of
calling the April note on the 15th of March.
You feel there is an advantage, don't you, in
keeping them on a quarterly period, inasmuch as

H.M.Jr:
Eccles:
H.M.Jr:

Burgess:

H.M.Jr:

Well, what's this, the fourth or fifth meeting?
Third or fourth.
I mean we'd like to get it over, concentrate on the
thing, clean it up, and then we'll go on to something
else. I mean I like to get it behind us.
Well, I think it particularly advantageous to get it
behind you, in connection with putting out these new
bills. It tells the market the whole story, so they
know what the situation is and they can be prepared
to deal with it and have it well out of the way before
May first - the whole thing laid out.
But we agree on this three-way program. I'd announce

159

-6at my press conference that this is what we're
going to do and the only thing we haven't decided
is what kind of a piece of paper we'll give the
April holders in exchange for their notes. And
that would give the market a week to shake down.

Burgess:

H.M.Jr:

I think that's a good program.
Then we'd announce it on the eighth. That's a

Monday, huh?
Burgess:

H.M.Jr:

(Nods yes)

Exchange. And let it run through until Thursday -

Thursday or Wednesday.
Burgess:

H.M.Jr:

I've gone into that.
That's plenty of time to handle it.

Burgess:

If just exchange, yes. There's no question about
padding and no question about going over subscriptions on an exchange. That is just a simple mechanical operation.

Eccles:

You won't need so long then, will you?

Burgess:

If he does it on March eighth, that's all right.

H.M.Jr:

Open three days, two days.

Burgess:

Three days is a little better, I think.

H.M.Jr:

You lean a little towards doing the April in March,
don't you?

Burgess:

Yes. I think that you have announced from time to
time that as far as possible you were going to do it

on quarterly dates. I think that's a pretty good
principle. Now, while on this particular occasion
it might be a little easier to price your new issue
if you waited until April, the market has settled
down a bit since we were here last, and I think the
principle of doing the thing on quarterly dates

offsets any advantage there would be in waiting,
although I see the point of waiting and I was at

160

-7first wholly sympathetic with that while the
market seemed to be very unsettled. But right
now the market seems to be in very good shape

to take an issue.

Eccles:

Who are the principal buyers of long bonds?

Bank buying?
Burgess:

No, not banks much.

Eccles:

I mean in the interior banks.

Burgess:

Oh, a little scattered buying. Insurance companies
go into the market every once in a while and take a

little jag of them.

Eccles:

Mostly insurance companies are the investors?

Burgess:

Yes, but there is still some bank buying here and

Eccles:

You see, since we have announced the increase of

there.

reserve requirements, since January 30, the
ten-twenty year bonds have increased seven thirtyseconds, so it did to the long market about what
we expected.

Burgess:

Intermediates have gone off about the same, haven't
they, Marriner?

Eccles:

Yes. The less than five year ones have gone off
seven, and the five to ten have gone off five
thirty-seconds, but the long ten-twenty's have gone
up.

H.M.Jr:

But your note market is shot. I mean where we got
a five year at one and a quarter, we'd have to do it
at one and a half now.

Burgess:

That's right.
Yet they haven't gone off a great deal. It's just a

Eccles:
H.M.Jr:

weak market.

I mean we couldn't sell a five year note unless we
paid one and a half.

181

-8Burgess:

That's right.

H.M.Jr:

What?

Burgess:

That's right.

Eccles:

Don't you think there is another reason for it,
though? The exchange privilege is far less certain.
In other words, people were

H.M.Jr:

You know what's happened to your premium of your

Eccles:

What's that?

H.M.Jr:

Come right back up again.

Eccles:

Yes, because they know - they expect to get the right,
of course, to take some of the security bond.
I mean for a while it disappeared and now it's come
right up again.

H.M.Jr:
Eccles:

Burgess:

Aprils. They've come right up again.

Of course, if it becomes apparent, I think, that
at each note maturity there is going to be a
refunding and an opportunity to convert, they'11
have a premium. But as you get surplus revenue
and begin to retire some of them, don't you think don't you think that has had an influence on the
note market generally, the thought that during the
next five years there will be very little opportunity to convert, and that in itself has been
worth fully one - has been worth a point? I
think that, as well as the increase in reserves,
has been a big factor in the note market.
Yes, I think it is quite extraordinary how well
the note market has held up under present circum-

stances.
H.M.Jr:

I think there's been a minimum disturbance.

Eccles:

The New York banks are getting gradually adjusted,

so as the reserve increase goes into effect they will
be prepared for it.

182

-9-

Burgess:

For the March first increase, there is only one
bank that shows any shortage to amount to anything last night or the night before last - and that was
the National City, 24 million. But they had a
whole wad of Treasury bills, eighty million of
call loans, and a portfolio of acceptances, so
there's not the slightest difficulty about the
March first increase. Now, for May first there
are still some adjustments to be made, but the
way it's worked out for March first makes it
clear that they'11 be able to work that out without
any serious difficulty.
But the deficiency is getting less each week.
Yes, that's right.

Taylor:

It hasn't affected the call money market yet, has it?

Burgess:

No, everybody - quite a number of clearing house
banks have been talking about - have had some meet-

Burgess:

Eccles:

ings about what to do about the call rate. I think
at present the inclination is just leave it alone,
the idea being that anything they did now would be
rather artificial and they'd better let nature take
its course; that if they should put the rates up
now they'd be pushing them up ahead of the trend.
I think their feeling is, too, that if they pushed
those rates up they'd draw out-of-town money and
their own call loans would go down, and their
earnings would decrease. So that is the way, of
course, your - a way, of course, your New York
position could be equalized: if the New Yorkers are

slack, get those rates up a little bit and out-of-town

money would begin to come in.
Burgess:

Well, there isn't much argument here today, is there?
Hard to get a fight here today.

H.M.Jr:

What?

Burgess:

Nice place to rest.
You asked us last week about selling Treasury bills
for book credit.

H.M.Jr:

163

- 10 H.M.Jr:

Yes

Burgess:

And we have explored that some. I think that both
the Board people and ourselves see no objection to

that, if it is desirable on certain occasions to do
it. Of course, it isn't quite in accordance with
the practice and the usual form on Treasury bills.
They are regarded as a cash obligation. But that's
rather a formal matter and we don't think that needs
to stand in the way of doing it if we want to from
time to time.

H.M.Jr:

Well, we wouldn't want to do it on the first issue.

Burgess:

No. If you're selling an issue that falls right

Bell:

We might want to do it on the 17th and 24th.

Burgess:

Yes, depending on what your cash position looks

Bell:

That's right.
It would certainly give you flexibility in regulating
or controlling the balances that you've got with the

Eccles:

around the 17th of March, it might be well on that
occasion to do it.

like.

Reserve Banks, wouldn't it?

Burgess:

That's right.
That will be more important after May first.

Bell:

Yes, I think that's right.

Burgess:

H.M.Jr:

On tax dates after May first.
Well now, I'll - let's put it this way. Does anybody
have any suggestions why we shouldn't do the three
things that I spoke of: No new cash, call the April
note on the 15th of March, and 300 million bills?

Eccles:

Commencing next week?

H.M.Jr:

Uh-huh.

Eccles:

You'd go right through the 17th?

Bell:

164

- 11 Szymczak: Every week.
H.M.Jr:

Every week until we'd sold three hundred million.

We'd do it for six weeks. I don't like to break
the thing. I mean it attracts too much attention.

It might be interpreted as a sign of weakness. We
ought to be strong enough that we could go right
through and sell for six weeks.

Eccles:

Well, giving book credit would help the situation
if it happened to be that your balances were - due
to taxes, were abnormally high and that it reduced
reserves accordingly. It would immediately offset
it soeffect
that you
could
go right
through without having
any
at all
on the
market.

H.M.Jr:

We'11 watch it very closely.

Bell:

There being two issues in the picture, we could give
book credit on either one or both, so that we could

take in effect - put 50 million dollars credit or
100 million dollars credit, and then pay off the

maturing bills out of our cash balance, which would
work both ways really.

Eccles:

Well, it's nice to have everything so agreeable,

H.M.Jr:

Well, how many meetings has it taken?

Eccles:

Four or five.

H.M.Jr:

Well, the only other thing, while you're here - does
anybody want to offer any ideas what kind of a piece
of paper we'll give in exchange for these April notes.

Burgess:

Want me to start?

H.M.Jr:

Sure.

Burgess:

Well, I - my present view is that it would be wise
to offer additional amounts of the bond that we
issued in December - of the 2 percent 44-55 bond.
That is in the group of bonds that have stood up
very well, for which there is a good demand. If you
go into much shorter bonds than that, you get into

isn't it?

185

- 12 an area where the price readjustment has been

going on. I think there would be no difficulty
about selling an additional amount. It is within

the range where it gives you maturities that you
could call or refund with the money that may come
through in those periods.
Now, the alternative

H.M.Jr:

Wait a minute, you didn't say how much premium.

Burgess:

Well, you set it at a premium - that is something
you can't do until just the week ahead of time,
just a few days ahead of time.

Eccles:

What's today's premium on that?

Burgess:

You can sell a half to three quarters of a point as
premium.

H.M.Jr:

Burgess:

What's worrying me - if we sold it at 101, there
would be five million dollars. What would we do with
the profit?
Well, there's another argument for using the obligation. It's just as good for you as the alternative.
The alternative bond would be a little longer maturity,
say a 150-154. But I can't see any advantage whatever
to the Treasury in that additional year on the ma-

turity. It is one year shorter - longer on the call
date. You couldn't call it in as early, you couldn't

H.M.Jr:

refund it as early, and the additional year on the
maturity is no great advantage, I think.
Well, Burgess, how much - I've never done this since
I've been here - how much premium, how many points

difference between the market and what we'd ask price the new bond? How much spread should there be?
Burgess:

Oh, there ought to be at least half a point on a

H.M.Jr:

Half a point?

Burgess:

Yes, you can cut it fairly close on a refunding of
this sort; you don't have to offer a point. We

refunding.

usually offer a point on a bond issue where you are

166

- 13 -

selling it for new cash. But on a refunding
half a point is adequate.
Now, you have to remember that the Aprils on
March 15 are worth a quarter of a point - just
the interest from them.
I.M.Jr:
Burgess:

H.M.Jr:
Burgess:

We only pay them interest once.

Yes. Well, if you're refunding in smaller coupons,
you've got to offer something that's valuable enough
to make up the difference.
But we wouldn't pay them double interest.
No, no, we'd pay them just one interest.

Eccles:

You mean the bond would have to be worth the quarter
point before they get any premium. The bond would
have to be worth a quarter more than par to offset
the other.

Burgess:

Otherwise they could cash it in and buy something
when they got the cash.

Eccles:

Yes.

Burgess:

But if you had something that was worth three

Eccles:

quarters of a point premium, it would go all right;
that is, a quarter of a point for the interest and
half a point velvet. You could even cut a little
finer than that.
The '51 is worth close to that.
'51 is worth 101-14 - the 44-153s are worth 101-14.
No, I mean the '51 call date.

H.M.Jr:

You mean a new bond.

Eccles:
Burgess:

Eccles:

Bell:

I was just thinking you wouldn't want to put out a

new bond on this small issue.
'51-'55

- 14 Eccles:

Bell:

167

I wasn't thinking of
selling on a 2.46 basis.

Eccles:

I was thinking of a two and a half bond with a
'51 call date - would give you just about the
premium that you are talking of here.

Piser:

Be just about a little less, I should think.
About a half point premium.

Eccles:

On a '51?

Piser:

On a '51 call date.

Burgess:

Of course, the maturity - if you look at this chart,
any maturity beyond '51 ought to sell on better than
a two and a half percent basis. The line crosses in
'52. Of course, this last issue is perfectly cockeyed. It shouldn't be selling where it is on the
basis of the maturity. It is because the market
prices it on the call date. And the minute you had
any change in interest rates, so that they began to
price it on the maturity date
And it gets below par; that's where it will go.
And the thing drops two points right off the bat.
So I don't see why the market likes this bond. But

Eccles:
Burgess:

they do. It doesn't make any sense.

H.M.Jr:

What?

Burgess:

It doesn't make any sense.

H.M.Jr:

It is a popular bond.

Burgess:

It's a very popular bond, but it doesn't make any

Piser:

It is still high, even on the call basis.

sense.

Burgess: Yes.
Eccles:
That's the two and a half.
Burgess:

People don't like to buy premium bonds. Just a matter
of bookkeeping; put premiums on their books and write

them off. Perfectly silly thing.

- 15 -

168

H.M.Jr:

Well, do I gather your inclination today is we

Burgess:

Yes.

Eccles:

Sell it at a premium - whatever premium the market

Burgess:

Eccles:

use this two and a half bond?

would call for at the time.
That's right.

Burgess:

Giving - you think about half a point is all that
it's necessary to give.
That's right.

Eccles:

On the conversion.

Burgess:

A little over half a point.

Bell:

Have to allow for a little sagging after you make
your announcement.

Burgess:

Give them an additional amount.

H.M.Jr:

Allow them their interest the 15th of April?

Bell:

Be a nice premium.

Burgess:

Well, you can do that or not, just as you wish;
do that either way, allow them the interest or cut
it off, and you can price it accordingly, either
way you want to.

Harris:

Burgess:

Harris:
Eccles:

Harris:

May I suggest that the market is now - I think the
April notes are selling about 22 thirty-seconds above
a no yield basis. If the 2a's were priced at par and
three quarters, that would be a difference of about
22 thirty-seconds.
That's right. Not allowing them any interest.
No, exchanging them flat on the 15th.
About 22 thirty-seconds is what you would be allowing.
That would be half a point gravy, so to speak, and
six or seven thirty-seconds interest.

169

- 16 Eccles:

If you don't give them that, then they are selling
a little bit too high today, aren't they?

Harris:

Yes.

Burgess:

Well, I'd try to cut it a little close, because I -

these rights ought not to be worth as much. You
ought not to have to give as much gravy if you are
not raising new money. We have been pretty generous
with the market, and it was a wise policy, but you
were raising new money all the time and you had to
appeal constantly to a new market. But if your debt
is steady and there are prospects of beginning to
retire it, you don't have to make so large a present
to the market; you don't have to put as much honey

on it to attract the bees.
H.M.Jr:
Eccles:

Well, unless somebody has got something else,

Marriner, I think we've gone as far as we can.
I haven't unless some of the rest of you have got

some questions. I'm well satisfied personally. I
think this is fine. It pleases me a hundred percent.

H.M.Jr:

I should think you would be.

Eccles:

Why?

H.M.Jr:

We changed - if we changed and came out on a billion

dollar issue on the 15th of March, and the rate came
up, and we just had to raise the money, you'd have
to go up and explain to Congress. I've already done

that. You'd have to explain all over again.

Davis:

You'd have to go up and change your testimony.

Eccles:

Yes.

H.M.Jr:

Well, I want to take pity on the Congressmen, so I
won't do that.

Eccles:

Well, I'm glad you've got pity for somebody. Anyhow,
I don't care who, just so the program's right.
I talked to the President about this yesterday and

H.M.Jr:

I said, "Talking seriously, this is important - demonstrates how important it is that two organizations

170

- 17 work together, because the one can absolutely
nullify the other." I mean we've just got to
work together.
Eccles:

Yes, sir.

Bell:

On the matter of these rights, I'm wondering if we
haven't about reached a point where it would not be
a bad policy if the Secretary would announce very
definitely that the banks couldn't in the future,
certainly after this refunding, expect an exchange
issue for the entire amount - cut off some of this
negative yield business.

Eccles:

You mean before this?

Bell:

Yes, I think it ought to be done a month before.

Eccles:

You mean before or after this March 15?

Bell:

This announcement would not apply to the April,
because he would say at the same time that he was

going to offer full exchange for April. But let

it apply to the September, which is now selling for

a two dollar premium.
Eccles:
Haas:

Got to be done some time before. You always treat
your customers right, give them advance notice, so...
How about giving them a leak on that, Dan?

Burgess:

Let's see, your next maturity is in September,

Bell:

Right.

Burgess:

You think you're going to want to retire some of those
for sinking fund?

Bell:

I think that all depends on what we do in June.
Of course, I've never been worried about these rights
things as much as some people have. After all,
it's a child of these very cheap money rates, largely.
You get money rates up a little bit, short term money

Burgess:

isn't it, Dan?

rates, and these short Governments would be worth a

171

- 18 -

little something. The giving of the exchange
privilege, after all, doesn't cost the Treasury
a thing, but on the contrary it makes its short
term obligations sell at better prices, so that
it saves the Treasury money, and I don't see that
it does a great deal of damage. Now, if the

Treasury program requires that you shall retire
some maturing obligations for sinking fund, that

is another question. But if there isn't any question from the point of view of the Treasury program
of changing it, I don't see any necessity from the
point of view of the money market of doing it.

Bell:

What I am thinking of is supposing we announce on
September eighth that we are only going to allow
a privilege of exchanging eighty percent of the
outstanding notes.

Burgess:

Why should you want to do that?

Bell:

Well, for some reason, of course: that we are going

to retire the 160 million through sinking fund or

some other operation.
Burgess:

Now, aren't the holders going to have a kick and say,
"Why didn't you tell us this? We paid a dollar and
two dollar premium for this exchange privilege. Now
you've deprived us of that." And I don't think the
Secretary ought to be put in that position at any
time.

Eccles:

Bell:
Burgess:

Justly or unjustly, some of them say that.
No justification, because you've really made no
promise or obligation.
On the other hand, if the Secretary announces that

at the present time, it will immediately affect

adversely your whole note market.
Eccles:

That's why I asked you if you meant it should be
done now. It seems to me you might wait until
June.

Bell:

That's sufficient time.

172

- 19 Eccles:

Bell:

I would suggest that nothing be said about it,

certainly, at this time. Wait
until after this refunding.

Eccles:

Yes, after this refunding. And when your June by
the it.
time of your June financing, say something
about

H.M.Jr:

Of course, Bell approaches this from a purely
disinterested viewpoint, you see; we don't own
any notes. I just knew what Burgess would say.

Burgess:

As a matter of fact, I never thought of that.

H.M.Jr:

How many do you own - the System and the banks and
everybody else?

Burgess:

Well, we've been very generous in our support of

Taylor:

Burgess:

There is a perfectly logical reason for doing it,
which is that subscriptions for cash are at such a
low rate the people are kidding about it like the
devil, and you do give an unnecessary premium to
the original holder.
As a matter of fact, they drive your rate up by
offering those high rights. Never able any more
to cut the rate thin because of those rights.
No, I don't think that hinders your cutting the

Bell:

Sure, Burgess, we used to finance - used to get by

Bell:

Burgess:

the note market.

rate thin at all.

with eight or ten thirty-seconds; now you've got to
give a dollar or more.
If the Treasury is in a position where it is not
asking for new money, I think you can cut the
premium very thin.

Bell:

I question whether you can cut it thin if your
rights are so high; maybe that will drive your
rights down, I don't know.

173

- 20 Burgess:
H.M.Jr:
Burgess:

Bell:

I think it will drive them down.
Well, that's a pleasant worry.
That's a swell thing to be worrying about.
Well, there wasn't any controversy here; I thought
there ought to be something.

*aylor:

Like to bring Henry Murphy in; he'd start something.

H.M.Jr:

Well, do you think we ought We'll have to make

up our mind next week what we'll do. Do you fellows

want to come over once more?
Eccles:

Well, I don't think it is necessary, unless you

H.M.Jr:

Well, I'd like Burgess to come down anyway.

Eccles:

Well, if he's coming down and if we'll be here,
we'll be glad to come over. I don't think it would
be necessary to ask Fleming; he's not feeling good
and he's had the flu, and he said unless it was
absolutely essential he'd prefer not to make the
trip down from Cleveland. I told him it wasn't.

So I wouldn't ask him to come down or ask George
unless

Szymczak:

Is he coming down next week?

Eccles:

Do you know, Randolph?

Burgess:

I think he may be back next week, but I don't know

H.M.Jr:

The thing may change
Well, even if it's only
again. I'd like very much to have a - I'd like to

just what day he comes.

have another meeting a week from today. I mean it
hasn't every time been so easy; when we first started

Eccles:

H.M.Jr:

it wasn't so clear.
It's been a question of clarification through the
general situation.
If you don't mind, I'd like your crowd to come over

once more.

174

- 21 Eccles:

All right, that will suit - it's convenient for us.

Inext
don't
know whether these men will be here or not,
week.

Szymezak:

Oh yes.

Eccles:

You'll be here. You be here, Chester?

Davis:

Yes.

Eccles:

If not, Ronald or maybe Joe Broderick. They're both
away. But at least three of us will come over.

H.M.Jr:

Good. And then I'll announce tomorrow morning what
we are going to do - everything except what the
exchange will be.

Burgess:

All right.

H.M.Jr:

That gives them a chance on it.

Burgess:

That's fine.

Eccles:

Have you sold a bonded premium

Bell:

Ever?

Eccles:

Recently.

Burgess:

Eccles:

Not recently.
I didn't mean ever.

Burgess:

Not for several years.

Bell:

About '28 or 129.

Burgess:

It won't bother anybody.

H.M.Jr:

All right. Thank you for coming over.

175

Railroad Retirement Act
February 24, 1937

Magill's memo to Secretary reporting on Latimer's conference
with Magill and Oliphant when Latimer submitted three proposals:

that funds from Social Security be diverted to pay part of cost
of railroad retirement allowances; that administration of railroad retirement taxes be transferred to railroad retirement

board and that Carriers Taxing Act and Railroad Retirement Act
be consolidated. (p.187)
March 1, 1937

Magill's memo to Secretary reporting phone conversation with
Latimer concerning Dow-Jones ticker report of agreement between
railroads and employees on retirement plan. BK
March 2, 1937

slip.

HM,J1 saw President and gave him memo on railroad retirement

allowances in which it was suggested that the President call
a meeting to discuss it. President suggested that Altmyer,
Latimer, Magill, Bell and HM,Jr discuss it and then report
back to the President.

p.131

March 2, 1937

Meeting, as suggested by President, in HM,Jr's office. Altmeyer
said Pelley and Harrison, railroad representatives, went away
from conference with President on Friday with understanding that
President had committed himself to a plan for extending the protection of Social Security to railroad industry which would be
financed out of additional taxes than those provided in Social
Security Act. Draft of telegram to railroad people prepared
for checking with White House. 68.189,192
March 3, 1937

Copy of Latimer's memorandum on the Railroad Retirement Situa-

tion. 0.228

March 4. 1937

HM,Jr's telephone inquiry of Latimer to know whether telegram
had been despatched. Latimer said he had been trying to find
out from McIntyre.
333
310

D:

MISS DIAMOND

Br. 2069 - Room 352

Treasury Library

176
March 4. 1937

HM,Jr's telephone conversation with President. President
said he would give the telegram to McIntyre.
March 5, 1937

p.366

Magill's memorandum to Secretary reporting on events to date

on the Railroad Retirement matter. HM, Jr took this to
Cabinet today. BK 58 p.38
March 6, 1937

Copy of Gaston's memo to Magill in which he reported that
Steve Early asked for some statement he could make to Pelley

and Harrison to stall off publicity.
March 8, 1937

Mr.
Haas'retirement
memo to Magill
railroad
bills. giving an analysis of the proposed
March 8, 1937

Magill's report of conference on the legislation. Treasury
and Budget estimate Treasury will lose serious amount of revenue
from adoption of the plan. Copy of this report went to President today.

March 8, 1937

Mr. Reagh's memorandum to Haas, disagreeing with the actuarial
estimates of the Railroad Retirement Board.
March 16, 1937

Magill's telegram to President that rates of tax in proposed
legislation are much too low to meet requirements and Treasury,
Budget and Social Security think it better to continue present
legislation.
March 17, 1937

Mr. Magill's memorandum reporting his conference with Congressman Doughton in which he told Mr. Doughton that our calcula-

tions indicate that the proposed bill would fall short by

several hundreds of millions of dollars of meeting requirements
of the retirement act. Mr. Doughton recommended Treasury press
announcement to this effect. Altmeyer also agreed on having a
press statement.

177
March 17, 1937

Magill's memorandum reporting Latimer's telephone call in
which the latter said he had heard from newspaper men that
we disapproved of the agreement between the Carriers and the

railroad men for retirement allowances. Magill explained
to Latimer that Treasury did not disapprove of the agreement
but
that ourallowances.
calculations showed returns were too low to pay
the agreed

When Magill reported this conversation to the Secretary, HM,Jr
asked Magill if he had checked with Senator Harrison, Congressman Doughton and Mr. Altmeyer and Magill said he had with the
exception of Harrison, who was out of town.
March 17, 1937

Record
Magill's conversation with Mr. Latimer, giving text
of press of
release.
March 17, 1937

McIntyre's telephone call to Magill saying President would
prefer that no statement be made or, if it should be, that
it be made clear that calculations of insufficiencies were

preliminary actuarial computations. Magill called his attention to fact that statement was almost exact wording as
suggested by the President. McIntyre asked Magill to call

HM,Jr. Magill did so and HM,Jr then telephoned the President.
March 18, 1937

Press release 9-86.
March 18, 1937

Mr. Haas' memorandum to Mr. Magill in which he states that the
Treasury actuary has found information which indicates positively that the Railroad Retirement underestimated cost of the
proposed bill.
March 18, 1937

Magill's memo in which he reported that, acting upon the Secretary's suggestion, he had informed Mr. Altmeyer that the President had approved the form of our press release. Magill telephoned Doughton and suggested a conference with him and Senator
Harrison and Doughton thought that was a good idea.

178
March 18, 1937

Memorandum of conference held in Magill's office on March 16,

1937 to discuss the proposed railroad retirement bill.
March 23, 1937

Magill's memorandum of luncheon meeting with Mr. Altmeyer in

which Altmeyer reported that his actuary, Mr. Williamson, had
computed the cost and found it would run between 8 and 9 percent of the railroad payrolls and thought Latimer's estimated
retirement age of an average age of 70 was too high.
March 24, 1937

Copy of the bill entitled "An Act to establish a retirement
system for employees of carriers subject to the Interstate
Commerce Act, and for other purposes," approved August 29,
1935.

March 24, 1937

Mr. Reagh's memorandum of probable cost of the proposed rail-

road retirement Bill.

March 24. 1937

Magill's memorandum of his conference with Representatives
Doughton, Cullen and Cooper at the Capital at 2:15 p.m.
Doughton stated there was disagreement between actuaries as
to probable cost and Cooper remarked that the Ways and Means
Committee always accepted Treasury's estimates.
March 24, 1937

Meeting in Senator Harrison's office following meeting with
Representatives Doughton, Cullen and Cooper. Doughton sug-

gested that principal questions at issue should be referred
to the President. Agreement reached that legislation should
not be introduced until next week.
March 25. 1937

Magill's telephone conversation with Secretary reporting conference on the Hill 3/24/37.
March 25, 1937

Latimer's call on Mr. Magill to discuss his calculations of
the necessary tax. Latimer reported that Harrison had given

him the impression that the President approved of the agreement
in the form in which it had been made.

179
March 26, 1937

Magill's memorandum in which he stated that Altmeyer's actuary

had reported that after conference with Mr. Glenn, the actuary
for the Retirement Board, both men agreed there was no evidence
to show any differential in favor of the railroad employees
prior
to the year 1890. Altmeyer thought, therefore, present
tax rate of 7% should be retained.
March 31, 1937

Magill's report of conference between HM,Jr., Senator Harrison,
Congressman Doughton, Mr. Bell and Mr. Magili. Harrison is
to confer with George Harrison, representing the brotherhoods,
and Mr. Pelley, representing the railroads to have them accept
proposed compromises on rate schedule.
March 31, 1937

Press conference following meeting of Senator Harrison and
Congressman Doughton in Secretary's office.
April 1, 1937
Magill's memorandum of conference with Senator Harrison and

Messrs. George Harrison and Pelley. Last two will consult
their respective groups and advise Senator Harrison of the
result.
April 2, 1937

HM,Jr's telephone conversation with Senator Harrison in which

the latter reported he had not been successful in selling the
Treasury's plan to the railroad groups.
April 2, 1937

Board of Actuaries' letter to Secretary giving analysis of the
various actuarial computations and Board's opinion in respect
to the assumptions upon which the calculations were based.
April 2, 1937

Doughton telephoned HM,Jr to inquire present status of railroad
retirement matter. HM,Jr told him Harrison had heard from
Pelley that railroads would not go along and Vice President
and he had discussed it at Cabinet and President asked that

Harrison not introduce any bill and that he, the President,
would send him a letter telling him why.

180

April 2, 1937
HM,Jr's memo to Magill giving today's events in connection with

the railroad retirement matter. He wrote Magill that he had
told the President Magill would have a letter prepared by 12
o'clock Monday, April 5th, to go to Doughton and Harrison.
April 5. 1937

Conference in Secretary's office from 4:30 to 7 p.m. at which
was used the memo from Magill (attached to minutes of meeting)
giving history of the matter from beginning to date. Decided
because of disagreement among various actuaries to have actuaries
get together at one conference and try to ascertain the actuarial
cost, etc., on this plan and report to the Secretary next week.
April 8, 1937

Meeting of actuaries for general discussion of points of issue.
April 12, 1937
Copy of letter from actuaries in which they state they unanimously agree that scale of tax rates is inadequate and advise
against proceeding on the basis of the proposed agreement.
April 12, 1937

Buck's telegram that he concurs in letter signed by actuaries
and authorizes the affixation of his signature.
April 13. 1937

Meeting of all concerned to discuss report of actuaries. HM,Jr
said he was willing to start on a flat 7% basis with the understanding that the matter will be reviewed at the end of three

years.

April 13, 1937

Magill's memo that Treasury people are examining latest drafts

of the tax bill for the railroad retirement matter.

Senator Harrison inquired if Treasury would agree to revision
of the rate schedule to 52% to begin with, increasing in the
course of 12 years to a permanent rate of 52% Magill reported
this to Congressman Doughton.

181

April 13, 1937

Copies of the legislation (two bills) for the railroad retirement matter.

April 13, 1937
HM,Jr's memo that he had reported to the President on the
railroad retirement matter and had said he would take either
plan suggested by the actuaries.
April 14, 1937

Magill's memo of Harrison's second call about altering the

tax rates. Magill told the Senator that HM,Jr's position

was matter was now out of the Treasury's hands and up to
the Congressional leaders.
April 15, 1937

Magill's memo that Doughton had introduced the bill this
afternoon with the 53% - 7% rate schedule.
April 15, 1937

Copy of the bill introduced by Mr. Doughton.
April 21, 1937
Magill's memo that Ways and Means Committee today started

hearings on the railroad retirement legislation. George
Harrison testified and Kent goes up tomorrow to present
actuaries' letter and statement of Treasury views.

182

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATEFebruary 24, 1937

TO

FROM

The Secretary
Miss Lonigan

I am attaching a full report of my interview yesterday with
Mr. John Ihlder of the Alley Dwelling Authority, because of high
quality of Mr. Ihlder's judgment and accomplishments in the
housing field.

Mr. Ihlder has promised to think over the problem of using

unskilled labor in some form of housing project for the District
self-help cooperative. Similar experiments were carried out in

Vienna. Mr. Ihlder agrees that it is not at all hopeless to invent
new housing projects for the self-help cooperative in Washington in
1937, but they will have to be somewhat different from those found
useful in Richmond in 1932.

183

Miss Katherine C. Beuer was in charge of advertising copy for
Harcourt Brace and Company, publishers, until 1932 or 1933. When
they reduced their advertising staff, Miss Bauer went to Europe for
six months. She visited housing demonstrations in Germany, Austria,
and England under the direction of Lewis Mumford. On her return,
again under his guidance, she wrote a book on her travels.
Since then she has worked with the Labor Housing Conference

of the A F of L, and has done consulting work for the National
Resources Board, PWA, and Resettlement.

She is now working for the World's Fair in New York.
Miss Bauer has a vivid personality and a quick mind. Her
approach to housing is that of a high-grade publicity worker, and
assembler of prevailing ideas. She has energy rather than judgment.

Mr. John Ihlder has the following experience in housing. His
judgement is of extraordinarily high quality.
Field Secretary, Matl. Housing Assn.
Managing Director, Philadelphia Housing Assn.
Manager, City Development Dept., U. S. Chamber
of Commerce

Executive Director, Pittsburgh Housing Assn.
Consultant, Natl. Capital Park and Planning
Commission

Executive Officer, Alley Dwelling Authority
for the D. C.
Section Chairman, President's Conference on
Home Building

Member, Philadelphia Zoning Commission
Advisory Committee on City Planning,
Commerce Dept.

Board of Governors, American City Planning Institute
Ex-President, Natl. Conference of Social Work
Executive Committee, Intl. Housing Assn.
Member Council, Intl. Federation for Housing and
Town Planning

1910-1916
1917-1920
1920-1928
1928-1933
1929
1934

1931

1917-1920
1921-1934

ALLEY DWELLING AUTHORITY

Mr. John Ihlder of the Alley Dwelling Authority has done the

finest piece of work in the housing field in the United States in
the last four years.
He is limited by law to buying land in congested areas in the
District and rebuilding only on those sites. He has had appropriations of about $700,000.

In spite of these serious handicaps, Mr. Ihlder has solved the
principal problem in low-rent housing - the development of design 80

good that houses can be built at low cost without subsidy. All
Mr. Ihlder's remodelling has been kept within cost limits which can
be repaid out of rents from low-income tenants.
He has built some new houses and remodelled some dwellings,

putting in running water, stoves and ice boxes in what were formerly

the worst slums. He has clearly in mind the need for better housing,
rather than good housing.

The housing experiments of the last four years have fallen down
from two principal weaknesses - a desire to give low-income families

ideal housing at once; and insufficient skill in design and cost
control to build cheaply.
Mr. Ihlder knows that it will never be possiboe to rehouse the
masses of ill-housed Americans unless construction costs can be kept

very low. He also knows that the small-unit house is frequently lowercost housing than large-scale units, because of less overhead.

Mr. Ihlder sees clearly the distinction between short-term and
long-term housing plans. He hoped to describe to the President a
program for five-year or ten-year houses, of cheap construction which

184

185

-2would be immediately effective in meeting the housing shortage. Ownership of these houses would be retained by the Government which would

be under obligation to tear them down in ten years, to prevent development of new slums and new vested interests.
In the meantime, the more slow moving program of substantial

construction for the long-term could get under way without sacrificing
emergency needs. At the same time, tenants who had been living in

slums would be slowly adjusted to better living conditions, and be
mentally ready to take care of high-grade housing.

Mr. Ihlder's funds for construction are used as capital for a
revolving fund, with one exception. If the Alley Dwelling Authority
has to buy land which has a high cost because it is overcrowded with

buildings, and they decide that the land should be rebuilt with few
buildings, they write off the decline in land values at once, and know

exactly what their losses are. This is in line with the best practices
of urban land use - to decide on the best social uses of the land, to

fit the capitalization to real income, and to admit the loss of
speculative profits at the beginning.

Mr. Ihlder favors no other subsidy for housing but this. His
low-rent buildings repay full construction costs and normal capitalized
value of the land.

Mr. Ihlder's present difficulty is that under the law he can
operate only in congested alleys. Frequently it is not the best use

of such land to build low-rent housing on it. It may be best fitted
for a farmer's market, or it may be a natural high-rent area.

186
-3Mr. Ihlder, therefore, can rebuild fewer units than he tears down.
He has immediate need for authority in the act to build new housing
equivalent to the amount he tears down, even if he has to acquire
new sites.

Obviously he should also be permitted to go into new construc-

tion on low-cost land, instead of being limited to alley clearance.
When rents go up as a result of A housing shortage they never come

down, even after the extra housing is built.
Mr. Ihlder is fully able to apply the methods he has worked
out so carefully in Washington to a national program superior to
those now under way.

TREASURY DEPARTMENT

187

INTER OFFICE COMMUNICATION

MEMORANDUM OF THE DAY'S ACTIVITIES FOR FEBRUARY 24

TO

Secretary Morgenthau

FROM

Mr. Magill

DATE February 24, 1937

1. Railroad Retirement Allowances

Mr. Latimer spent an hour with Mr. Oliphant and myself today.
He did not make clear precisely what he wanted, probably because he was

not too sure in his own mind that he could persuade us to agree with him.
His proposals, however, seemed to be three:
(1) That enough revenue be diverted from the Social

Security taxes to pay a part of the cost of railroad re-

tirement allowances which the railroads and their employees
are unwilling to pay themselves;

(2) That the administration of the railroad retirement taxes

be transferred to the Railroad Retirement Board

(3) That the Carriers Taxing Act and the Railroad Retirement
Act be consolidated into one law
He told us that the railroads and brotherhoods have virtually agreed upon
the now provisions for retiring allowances and that the railroads, accord-

ingly, will drop their fight on the constitutionality of the Carriers

Taxing Act.

2. Interstate Commerce Commission -- Undistributed Profits Tax
Mr. Eastman is coming over on March 3d at 3:00 P.M. with
Mr. Boles, to see Mr. Kent and myself.

3. Non-resident aliens
Mr. Burgess said he thought the proposed transfer tax on
sales to or by non-resident aliens would cause a furore among the brokers.
He is going to discuss the tax with some of his own men in New York who

are familiar with the security markets.

Mr. Kent met with Mr. Malcolm Bryan of the staff of the
Federal Reserve Board and Dr. Goldschmidt of the staff of the Securities
& Exchange Commission this afternoon, to consider the kinks in the
Transfer Tax.

Another matter we need to consider is the possible amendment

of the tax on transfers between our own citizens, since the present scheme
of taxation bears no relation whatever to the values of the securities
bought and sold.

188

Report of day's activities to Secretary - 2/24/37 - 2
4. Translation of foreign tax laws
Mr. Haas has agreed to go forward with this project at once.
We have just had an example of our need for such a compilation in the

fact that it has taken us all day to find out the stook transfer taxes

imposed by the principal foreign countries and we have not yet been
able to ascertain the Dutch taxes. The legislative division would use
a translation of the foreign tax laws virtually every day in the year
and so would a number of other divisions in the Department.

Attachment -- Conference with Mr. Latimer

Rue

189

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 24, 1937.
To

The Secretary

FROM

Mr. Magill

Mr. Latimer had a lengthy conference with Mr. Oliphant
and myself this morning regarding the proposed changes in the Railroad Retirement Act, which are in process of negotiation between the
railroads and the brotherhoods. Mr. Latimer said that an agreement
had been reached on the principal points and would be put before the

President on Friday. The details to be considered in the remainder
of this memorandum are not to be laid before the President.

Latimer put up to us essentially three questions, although
in his conference he covered practically the entire background of

railroad retirement legislation. In the first place, he would like

to know whether we are agreeable to a utilization of a part of the
proceeds from the Social Security taxes to pay the cost of retirement
allowances for railroad men. Railroad men, as a group, are older
than other employees. Retiring allowances of the amounts which they
desire will not be provided by taxes in the amounts which they are willing to pay (a total of 7% on the pay-rolls divided equally between
the railroad and the employee).

Mr. Latimer thinks that it is fair to make other employees
bear this excess cost although I was not satisfied with the reasons
which he gave, and it would seem to me that we may be creating a very

undesirable precedent for similar special treatment in other industries.

His second question is whether it would be legally safe to
place the taxing provisions and the provision for retirement allowances
in the same act. This kind of an act was held unconstitutional but
Latimer thinks that conditions have changed due to the fact that railroad executives are now supporting the act, and testify that the efficiency of railroad operation will be improved by provisions for re-

tirement allowances. In the third place, Mr. Latimer inquires

whether it will be possible in some way to place the administration
of the tax provision under the jurisdiction of the Railroad Retirement
Board. He says there is considerable lost motion at present arising
from the fact that the taxes are solicited by one agency and the payment of the allowances is under the jurisdiction of another agency.

I asked Mr. Latimer to give us, first, a categorical state-

ment on the questions which he wished us to consider and, second, a
memorandum of his views with respect to these questions. He told
us that the railroads and the brotherhoods hope to have the precise

legislation in shape by the first of April, and to obtain its passage

in Congress shortly thereafter.

pm

190

February 24, 1937

Senator Nye called. Wanted to know what we were
doing about alien-owned American stocks. That his Com-

mittee had given the matter up because it was too difficult to handle. I explained to him that we were studying
the problem here and were hopeful of finding a solution.
That in case of war abroad we were prepared to ask Congress
for the necessary legislation to make it possible for us to
become custodian of all foreign-held American securities.
He said that he was delighted to know it. He said,
strictly between us, he simply considered the State Department a branch office of the British Foreign Office.
He then said, "Did you read my speech on the Supreme

Court?"

I said, No; that I had heard about it. He said,

"I just wanted to let you know that I have not closed the
door to going along with the President," and then he went
ahead and asked me two small political favors, which would
be cheap.

WHITE HOUSE FDR

2/24/37

TREASURY DEPARTMENT
WASHINGTON
OFFICE OF

CHIEF COUNSEL
BUREAU OF INTERNAL REVENUE

February 24, 1937.

MEMORANDUM FOR THE SECRETARY:

In re: Status of Work of Board of Tax Appeals.
In accordance with memorandum of February 19, 1937,

transmitted by Mrs. H. S. Klotz by memorandum of same date,
statistics have been prepared showing:

(1) The status of the work of the Board of
Tax Appeals, and

(2) The number of cases pending on its
docket on a comparative basis.

These statistics are incorporated in the attached
memorandum which is self-explanatory.

Chief Counsel.

-

Did you show this

other President
yes

191

192
MEMORANDUM IN RE STATUS OF WORK OF
BOARD OF TAX APPEALS

1. The total of the cases pending before the Board regardless of
status, 1.0. whether awaiting trial, awaiting decision, awaiting expiration of appeal period, or otherwise, on the dates indicated below, are

as follows:

June 30, 1930
June 30, 1931
June 30, 1932
June 30, 1933
June 30, 1934
June 30, 1935
June 30, 1936
December 31, 1936

16,035
21,233
20,469
18,080
12,474
10,423
10,102
9,512

2.* The total of the cases which had been heard by the Board, and

submitted to it for its decision, but in which no final decision had

been entered on the dates indicated below, are as follows:
June 30, 1930
June 30, 1931
June 30, 1932
June 30, 1933
June 30, 1934
June 30, 1935
June 30, 1936
December 31, 1936

1,223
963

1,103
1,763
1,894
1,477
907
781

3. The total of the cases which have been submitted to the Board
and in which no opinions (as distinguished from decisions) have been
promulgated as of February 23, 1937 is set out below. A division of

such total into periods is also given as follows:
Period in which submitted

April 16, 1931 to Dec. 31, 1934
Jan. 1, 1935 to June 30, 1935
July 1, 1935 to Dec. 31, 1935
Jan. 1, 1936 to June 30, 1936
July 1, 1936 to Dec. 31, 1936
Jan. 1, 1937 to Feb. 23, 1937
Total

Number of cases
11

25
8

94

251

105
494

*This table includes cases in which the Board's opinion had been rendered
but which were, on the dates given, awaiting recomputation prior to entry

of final decision, and also cases returned from appellate courts awaiting
entry of decision by the Board.

193

February 19, 1937
MEMORANDUM FOR MR. SHAFROTH:

The Secretary asked me to send

this to you with a request that you
prepare the menorandum asked for by
the President.

H.S.Klots

194

COPY

THE WHITE HOUSE
WASHINGTON

February 19, 1937.

MEMORANDUM FOR

THE SECRETARY OF THE TREASURY

Would you ask Shafroth to
let me have a confidential memorandum

showing status of work of Board of
Tax Appeals; also showing cases before
them and cases on docket on a compara-

tive basis for four or five years past?
F. D. R.

195
24 February, 1937

H

COAST GUARD OPERATIONS IN FLOOD AREA

With the improved situation throughout the Mississippi
Valley, Coast Guard operations are now confined to the final
stages of assistance work and in winding up affairs.

Captain Reinburg, Commander, Coast Guard Relief Force,

at Memphis, is returning to his regular station at Chicago this

afternoon, but will continue to exercise general jurisdiction
over Coast Guard flood relief operations.

The remaining Coast Guard force, totaling 16 seagoing

units and approximately 25 boats, is under the immediate direction of Lieutenant Eskridge, Commanding Officer of the

DIONE, at Natchez, Mississippi. The need for the services

of this force is nearing a close.

Unless otherwise instructed, no further daily reports

OK,

will be submitted.

General Water Level Conditions.

Water 58' at Natches, with a falling tendency. New
Orleans up 1/10th a foot this morning to 19', which level is
not expected to be exceeded upon the arrival of crest tomorrow.

196

February 24, 1937

Talking to the President over the phone today the
Secretary said to him, "I saw you said something in your
press conference about the Housing Bill and I wanted to

tell you that I have been working on it from the financial
side and I hope to have something to present to you. I
forgot to mention it yesterday when I saw you, but it will
take our people the balance of this week the complete the
study. Before I announce our financing plans, I would
like to see you tomorrow morning.

"On the foreign thing, the only thing that is new

Surny, Bager

197

February 24, 1937

Excerpt from Minutes of Group Meeting in Secretary's
Office, February 24, 1937, at 9:30 a.m.

H.M.Jr:

I'll dictate this. Then the others can take
this up, see? Mr. Hull called me last night
and said that, after thinking this whole
question over - after thinking this thing over
very carefully I mean I've got to repeat
but what I am saying is ultra-confidential.
He said that, after all, during the last three
or four years, Agriculture has a number of
times done things which were contrary to the
State Department's policy, but the State

Department has been able to live them down;

and that if the Treasury wished to go ahead

in this matter of trying to control foreign
capital, their position would be the position
as stated in Herbert Feis's letter. But he
hoped I would be very slow about it and very
careful, because he - if I didn't mind his

giving me his personal opinion, this method
that had been suggested of making it permissive

and raising from ten to thirty - that he didn't

think it would have the effect we wanted.

Therefore, his personal advice to me was that
we go very slowly, but whatever we do, well,
he'd go along in the sense as stated in Herbert
Feis's letter. But his personal advice to me
was to take it easy.

138
Thursday

February 25, 1937
8:50 a.m.
Treas.

Operator:

Go ahead.

H. M.
Cochran:

Hello

HMJr:

Hello, Cochran

C:

Hello, Mr. Secretary

HMJr:

Where are you?

C:

I'm at the Embassy office now.

HMJr:

Yes

C:

But my friend sailed this afternoon; I was just
down to see him off, at the station.

HMJr:

Yes

C:

The boat train left at four-fifteen.

HMJr:

Well, Cochran, I want to tell you something and

I'll try to do it in as guarded a way as possible.

C:

HMJr:

C:

HMJr:

Yes

It seems to me at this end that there are certain
things that the people over there could do, you
know? - In your - the country where you are now.
At your end there is what?
There are certain things that they might do to help
themselves, see?

C:

Yes

HMJr:

And what I thought you might do is this, why don't

C:

you get me off a cable - ?
Get - get what?

HMJr:

Send me a cable -

C:

Yes

HMJr:

Of what you think the French might do to help them-

selves internally.

199

-2C:

Yes

HMJr:

And your reasons for it, see?

C:

Yes

HMJr:

And
then I can digest it and then I can give you
an answer.

C:

All right, fine.

HMJr:

Now, I've got certain ideas myself.

C:

Yes

HMJr:

But, I'd like to get yours first.

C:

I have been sort of planning to give you a summary

of the situation the next three or four days.
HMJr:

Well, I wish you'd send it not later than - they're
so slow here; if you could get it off Friday night
they might get it decoded and get it to me by Monday.

C:

If I get it off tomorrow night?

HMJr:

Friday night

C:

Friday - ? but tomorrow's Friday.

HMJr:

Yes

C:

HMJr:

I can get it off tomorrow night.
But, - in the thing
-

morning I am going to see Fournier

-

C:

-

HMJr:

Yes

C:

- the Under-Governor. And I'm also going to see
Cariguel.

HMJr:

But the thing that I'm asking you is, what - from
sitting there - do you think that they might do to

help themselves?
C:

I understand and I have some ideas on that.

HMJr:

See? - And if

C:

I'll just sort of sound out to see what's going on.

-

200

-3HMJr:

Yes - And if you want to you - in this cable

you can say, in order - "Complying with your
request I am giving you the following information,"
you see? If you want to say that in your cable.
some way.

C:

-

HMJr:

Hello?

C:

Yes

HMJr:

I mean, if you want to, you could say in your cable
that you're giving me this information at my request.

C:

Just as you wish. I'd really planned and I told

Wilson that I was going to send a summary HMJr:

Yes

C:

- the next day or two, trying to show what measures
are opposed to them -

HMJr:

Yes

C:

- and what the situation exactly is.

HMJr:

Yes - Well, I mean - now, on that - you notice
I keep emphasizing - what the French can do to help
themselves?

C:

Yes, yes, I understand.

HMJr:

Do you get what I mean?

C:

Yes

HMJr:

Do you? - Hello?

C:

Yes

HMJr:

And I'd like a cable along those lines, see?

C:

I'11 get that off tomorrow evening surely.

HMJr:

Yes, because I've got certain ideas and Well, I've heard nothing more from the Minister.
On Monday night at this Washington's Birthday Dinner -

C:

HMJr:

-

Yes

-4C:

- he said
was- going to give me a telephone call
during
thehe
week

HMJr:

Yes

C:

But I haven't heard from him.

HMJr:

All right.

C:

HMJr:
C:

HMJr:
C:

201

And I'm going to see these other people tomorrow.

All right.

And in the wire today which went out, I told you
of my talk with the man up at Amsterdam Yes

-friends
when here
he confirmed
today that they had turned my
down
-

HMJr:

Yes

C:

- the request for five billion.

HMJr:

C:

Yes
- Well,
that
- that
isn't the kind of thing
that I've
got in
mind,
see?
No, no, but I mean, what I'm trying to show is that the
possibilities over here of borrowing are blocked.

HMJr:

Yes

C:

And they've got to do something to

HMJr:
C:

Yes, well now, that's just what I've got in mind.
Yes - well, that I'll work toward tomorrow.

HMJr:

All right.

C:

One or two things involved in it I'd like to tell you.

HMJr:

I have time.

C:

Fine, because, on the night of the twenty-third or
the morning of the twenty-fourth - -

HMJr:

Yes

202
-5C:

- an additional telegram went through here - I
haven't a copy but I saw it.

HMJr:

Yes

C:

In
which a conversation with the Federalist Government was reported -

HMJr:

Yes

C:

And he again brought up, or someone brought up -

this question of getting a loan from us

-

HMJr:

Yes

C:

- on our market.

HMJr:

Yes

C:

And the man here told him of his pact with Morgan -

HMJr:

Yes

C:

- in which their representative indicated that if
the War Debt unit was settled a loan there might

be possible.
HMJr:

Yes

C:

Now, the language that my friend here used was

more optimistic, -

HMJr:

Yes

C:

- than Morgan's man used to Wilson and me on the
same point.

HMJr:

C:

HMJr:
C:

HMJr:

I see. You mean the interpretation of what Morgan
said was more optimistic?

That's it.
I get you. I mean Morgan's man told me, after this other thing after their turn-down here had taken place - you see?
Yes

203
-6C:

Ion.kept out of touch with them while that was going

HMJr:

I see.

C:

But after the thing was over he told me the whole
thing and told me - the wire which we are to send
them.

HMJr:

I see.

C:

And they're - they're not nearly as optimistic
as our friend here,

and his paper.

HMJr:

Yes

C:

See?

HMJr:

I see.

C:

I have a feeling that he'll take that proposition

HMJr:

up when he gets there.
I see.

C:

His attitude toward me has been very nice -

HMJr:

Good!

C:

HMJr:
C:

HMJr:
C:

He said that he wants me to stay here, that I can
be foot-loose and so on.

Well - that - I'm glad to hear that.
Well - and I said, "Well, you write to Secretary
Henry, when you're over there," - I mean you.
Yes

He said, "Well, Henry already knows it from my
first visit," I mean, from seeing you before he
came. And I said, "Well, you've been here four
months now, and if you can let him know that you're

glad to have me go on with this I'm sure he'll feel

much happier."
HMJr:

Yes

204
-7C:

And he said, "Well, I'll certainly tell him."

The only thing where there has been any question

at all was in regard to sending some of this
highly confidential stuff the last ten days
HMJr:

Yes

C:

- across the Channel.

HMJr:

I don't* get that.

C:

I mean, you know I have an inspection -

HMJr:

Yes

C:

- of topics through my twelve colleagues -

-

HMJr:

Yes

C:

The man here does not think

HMJr:

Yes

C:

- that these highly confidential things, such as
I'11 send tomorrow to you

-

-

HMJr:

Yes

C:

- that those should go across the Channel.

HMJr:

I see. Well, that's a matter of judgment.

C:

HMJr:

- on that point, I think.
Well, if they can't - if we can't trust our own

representative in London, then we ought to change

him.
C:

Well, he thinks that you can't.

HMJr:

He thinks we can not?

C:

Yes

HMJr:

What?

C:

Yes, that's exactly what he thinks.

HMJr:

He thinks we can not?

205
-8C:

HMJr:
C:

Yes, sir

Well, that's a matter for Mr. Hull.
Well, I mean, I can't express any opinion on that.
He picked me up on it and I said, "Well, please
take it up when you go back,"
-

HMJr:
C:

HMJr:

That's right.
And, I said, "We'll be careful what we say in the

meantime."

Well, I'mglad that the relationship between you
and him has been good.

C:

HMJr:
C:

HMJr:

It's been very nice and I think he's really sincere
in wanting me to do this.
Good -

And that was the only point - and the one about
this telegram
Well, I'll make some - I won't do it myself but
I'll make some indirect inquiries and see whether
we can get hold of it.

C:

Yes, yes

HMJr:

Anything else?

C:

No, no, that's everything. And I'll get busy and
get you this wire tomorrow evening.

HMJr:

All right, thank you.

C:

All right, sir.

HMJr:

Thank you.

C:

Goodbye.

206

February 25, 1937

Called thePresident and told him that he had to do
something to get France to devalue. He liked the idea

and I am going to see him at 10:10 tomorrow.

Called Haas and told him to have White work right
through the night and be ready at 9:15.
I asked Knoke to take the midnight and be in my
office at 9:15 in the morning.
I also arranged to speak to Cochran at 7:30 tomorrow

morning over diplomatic channel.

207
February 25th

I have about come to the conclusion that we should
take the initiative and recommend to the French government
that they go ahead and devalue further. My purpose in calling up Cochran was to get his angle on this matter and I am
going to ask Haas and White to give me a study on Monday as
to whether the United States could stand a further devaluation

of the French franc at this time. AS I understand it under

the tri-partite agreement they could devalue another 8% which
would put the Franc down to 4.35 and that we would then take

it up with the English that they and ourselves would permit
the French to do this without lowering the pound or the dollar.
If we do not do something like this it is a matter

of weeks that they will do something much more serious and
the Blum government just cannot continue.

The fact that the people are figuring that the French
are going to devalue further is rushing the money out of
France so that they can get the profit out of it and if the
French would devalue it would possibly slow up the Fush of
French money here.

MISC. 3.3 60M 8-36

FEDERAL RESERVE BANK
OF NEW YORK

OFFICE CORRESPONDENCE
CONFIDENTIAL FILES

To

FROM

L. W. Knoke

du
208
DATE February 25, 1937.

SUBJECT: TELEPHONE CONVERSATION WITH

BANK OF FRANCE.

I called Mr. Cariguel at 10:06 today, having been unable to
speak to him when he tried to reach me yesterday. He explained that he
had tried to find out who had sold the 15,000,000 francs which we had

bought for the Bank of France on February 23. I told him that the
Manhattan Company had been the seller and that I assumed that it was

for Lasard's account with whom they work jointly. Cariguel replied
that that checked with his information. He continued that they had
yesterday
had a very quiet day, and that so far, at least, today also had been
quiet, they having been called upon up to this moment to support the
franc only to the extent of £180,000. I asked whether that signified an improvement and Cariguel replied that there was no reversal
of the tendency.

I referred to the rumor that the French Government had concluded a loan in Holland, which rumor, I said, had reached here from

London. Cariguel said that it was not his understanding. Although
officially he knew absolutely nothing about it, he rather gathered from
the market that an effort had been made to raise the money but that the
Dutch were adamant and unwilling.

w

03V13038

LWK:KMC

08 039
YOURAIST

FEDERAL RESERVE BANK
OF NEW YORK

OFFICE CORRESPONDENCE
To

FROM

CONFIDENTIAL FILES

L. W. Knoke

M Lothers 2091
DATE February 25, 1937.

SUBJECT: TELEPHONE CONVERSATION WITH
BANK OF ENGLAND

I called Mr. Bolton at 11:45 today and reverted to our
telephone conversation of the twenty-third in connection with the
cable regarding #24 hours notice" which we sent them on the eleventh.
I reminded him that in this conversation he had briefly put the case
as follows: #All dealings in gold cease immediately upon receipt of

notification." I confirmed that this was the correct interpretation
but stated that he should add "without prejudice to past transactions."
Bolton replied that that was his understanding and that after all, it
was a matter of complete confidence as far as they were concerned.

I also referred to his suggestion of the twenty-third that we
insert the words #by either party" before "under the monetary arrangement." I mentioned that the lawyers agreed with him entirely and
that according to them there was no question as to the earmark or

release applying to both. Nevertheless, I suggested that we leave
the text as is, as otherwise we would have to go back at all the

others. Would that be all right with him? Bolton agreed.
I inquired about market conditions in Europe and Bolton
said that after the slump An the London stock exchange last Monday,
the London and continental markets had had rather a bad shake-up

with the result that, for the time being, everything was stopped.
Under the circumstances it was very difficult to tell which way the

trend was. In France, things were a little quieter although there
was no sign of real improvement.

Speaking about the continued flow of gold towards this country, I asked whether he ince anything about the shipment of $5,500,000

210

MISC.

FEDERAL RESERVE BANK
OF NEW YORK

OFFICE CORRESPONDENCE
To

DATE February 25, 1937.

CORFIDENTIAL FILES

L. W. Knoke

FROM

-2-

SUBJECT: TELEPHONE CONVERSATION WITH
BANK OF ENGLAND

of gold on the way from Typet. Bolton replied that as for he
knew, this was gold which in the ordinary way would be as
London It for sale there but was now being sent to us by pareel sent to

of represented, he said, the accumulation of all the odds and post. ends

gold coin and Jevelry paid in to the National Bank. It had
nothing to do with production.

W
LWK:KMC

03V13038

TM3WTHA930

not

YRUSAIRY
gallio
Natural
la

211

OFFICIAL OMMUNICATIONS TO

THE SECRETARY OF STATE
WASHINGTON D.C.

DEPARTMENT OF STATE
WASHINGTON

STRICTLY CONFIDENTIAL.

February 25, 1937.

My dear Mr. Secretary:

I am forwarding herewith paraphrases of cables

recently received from Ambassador Bullitt in London re-

porting conversations with the Minister of Foreign
Affairs:
"I said that despite what appeared to be
new moderation in Hitler's policies, I had some

fear lest this might prove to be the lull before the storm. I ventured to express the
possibility that Hitler was speculating on a
possible collapse of the French financial sit-

uation and the overthrow of the Blum Government.

This, in the opinion of the Germans, would result in the Socialists, the Communists, and the
Left Wing Radical Socialists going into united

opposition which would produce an enormous series

of strikes of the greatest nature. That all this,

indeed, was a possibility Delbos admitted, but
he stated that he did not himself believe that
the financial situation would get so far out of
hand as to lead to the overthrow of the Government. He added candidly that he knew that both
Labeyrie, Governor of the Bank of France, and
Auriol, Minister of Finance, did not possess the
country's confidence. There might be some slight
return of this confidence if Labeyrie was replaced, which was a possibility. I questioned
him as to whether there was any chance that Auriol
might be replaced and if there might be other
Cabinet modifications. He replied that he did
not believe there would be. Mr. Blum would face
extreme

The Honorable

Henry Morgenthau, Jr.,

Secretary of the Treasury.

212

-2extreme difficulties in making any. He himself,

he added, had suggested to Blum a few days ago

a possible solution and he, Delbos, expected to

attempt to carry this plan through at the earliest
possibility. Delbos's proposal was the formation
of a National Economic Council which would have
the duty of supervising and coordinating the work

of the Ministers of Finance, National Economy,
supervision over the Bank of France. Delbos was
of the opinion that if Blum would appoint Rist to
this position an immense return of confidence would

Commerce, Agriculture, and possess as well some
occur."

"I asked the Prime Minister, Blum, whether
he did not feel that the present moment might be a
promising one for France and Germany to get to-

gether on the basis of a removal of barriers to
international trade and armament restriction. He
replied that he did not believe that the propitious moment had yet arrived. He stated his belief
that Hitler was speculating on the fall of the Blum
Government with the idea that if he should fall
from power, the Socialists, the Communists, and
the Left Wing Radical Socialists would make a

united opposition which would make impossible any
Government in France, and would bring about a series

of strikes and possibly even a general strike. I
close to the truth in their anticipation His reply
was that they were not close to the truth. First
he expressed the belief that the financial situation would not bring about the overthrow of his
Government. He called attention to the beginnings
of the increase in confidence. I quoted to him the
remarks of two prominent persons who had told me
during the course of the previous two days that it
was their opinion that a considerable return of

queried him as to whether the Germans might not be

confidence would occur if the Government got rid of
Labeyrie, the Governor of the Bank of France, who
did not seem to inspire confidence in anyone and
if the Government at the same time put out a reassuring statement making clear that it was not
contemplating the confiscation of private property.
The Prime Minister responded that he knew there
was

213

-3was a campaign on against Labeyrie and admitted

he thought Labeyrie is not a practical banker.

"I asked him in what further forms the German

diagnosis might be incorrect. I stated that if

the Blum Government is overthrown on monetary ques-

tions, did he believe they would be able to have
another general election. Mr. Blum repied he was
not at all sure of this. Before there could be
another general election it would be necessary to
have the consent of the Senate and it was doubtful
whether the Senate would give this consent because
it would know that the result of another general
election would be to strengthen the Left - the
Socialists gaining considerably at the expense of
the Communists and the Radical Socialists, while
the Radical Socialists would retain their present
number of places by taking away a number of seats
from the Senate, while the Right would gain nothing.
He concluded that under the circumstances he would
return with increased power.
"The Prime Minister then made what appeared to

me to be the most impor tant statement. He said
that the third respect in which the German diagnosis was not correct was as follows: That if he
went into opposition a Radical Socialist Government
would then be formed with the support of the Senate
and that he, Blum, would make the utmost effort to

prevent serious strikes instead of trying to bring
such strikes about. He stated that he would do his

utmost to make possible in France an orderly government, because he considered that the international

situation was too grave and the possibilities of
action by Hitler too great for him to envisage for
an instant any action that might lessen French

strength in the field of international affairs.

"I asked Mr. Blum if he was satisfied with the
attitude that the United States had manifested.
Mr. Blum requested me to thank the President most

profoundly for the general support which his whole

line of political activity was giving to the French
forces of democracy.

"Then he asked whether it might not be possible
for France to secure in the United States some
type

214

-4type of loan. I replied that it was my opinion

and the opinion of the American Government that
the Johnson Act excluded absolutely any type of

loan. In further reply to his question as to what

the situation would be if a debt settlement was
reached, ending the application of the Johnson

Act, I stated that I could not give him an expert
opinion on this subject, but I related an opinion
of one of the partners of Morgan and Company to
the effect that in case France met its debt to
the United States, a French loan in the United
States would present quite a different aspect.
Mr. Blum said that he did not consider impossible
a debt settlement. Bonnet, it is true, had been
given no instructions to try to make a debt
settlement, but only to try to develop further
the existing trade agreement and the general
collaboration between the United States, France,

and Great Britain. He believed, nevertheless, that
it ought to be possible in the near future to
make a debt settlement. I pointed out that he
must realize the position of the American Congress
was extremely stiff and that I did not believe he
could persuade the French Senate and Chamber of

Deputies to accept any settlement which would also
be regarded as acceptable by the American Congress.

He replied that on the contrary he is confident the
French Parliament is beginning to realize that the
existing danger of European war was making it absolutely essential to have the good will of the
United States by doing everything possible. Fur-

ther, he stated, it is his belief that he could

pass through the French Chamber of Deputies and
Senate a debt settlement proposal which by extending the payments over a very great number of
years would be satisfactory to the American Congress.

He stated further that he could not make a settlement which would on its face be illusory, which
everyone would know is in excess of the ability
of France to acquire foreign exchange, but he
believed he could get the Senate and the Chamber

of Deputies to put through a debt settlement of a
serious character.
"Further I asked him if he had anything else

to suggest in the present situation. To this he
responded that the Germans should come to realize
that their speculations on disorder in France were
destined

-5destined to be disappointed. He believed that

the moment would come when it would be possible

to make some move towards the limitation of
armaments with the hope of success. He hoped that
the President and the American Government would

give support at that time."

Sincerely yours,

215

216
Thursday

February 25, 1937
12:30 p. m.

HMJr:

Hello

Treas.

Operator:

Dr. Burgess

HMJr:

Hello

W. R.

Burgess:

Hello, Sir

HMJr:

How are you?

B:

I'm fine.

HMJr:

Say, Burgess, do you suppose I could pick up a

couple of million of two and a halves around last
night's closing?
B:

Of the new two and half?

HMJr:

Yes

B:

You want to buy on this market while you're working
on a new issue?

HMJr:

Well, I thought if I could buy them around-last

night they closed around a hundred and one and ten
thirty-seconds.
B:

Well, they're quoted a hundred and one and fourteen
sixteen right now.

HMJr:

Oh! oh! they've gone up today?

B:

Yes

HMJr:

Ha, ha,ha!

B:

(Laughs)

HMJr:
B:

HMJr:
B:

Well, I see. Well then, I can't buy at last night's - I'm afraid you can't.
Well, there, you see And you really wanted to, didn't you?

-2HMJr:
B:

HMJr:
B:

HMJr:
B:

217

No, I was just kidding you.
(Laughs)

You rose for a fly.
(Laughs) I rose very nicely.
Yes, yes

(Laughs) Well, I guess they liked the idea. You've

given - you've made your statement, haven't you, to
the press?

HMJr:

Sure, don't you have a Dow-Jones news ticker?

B:

Well, I've been so damn busy I haven't looked at it.

HMJr:

Well, have somebody bring you in a Dow-Jones news

B:

Yes, yes

HMJr:

Sure -

B:

Well, that looks pretty good, doesn't it?

HMJr:

They went up-immediately after they went up.

B:

Yes, yes - yes

HMJr:

Yes, Well, it looks as though they like it.
Well, that's very nice.
And incidentally - I love to rub this into you,

B:

HMJr:

ticker - about ten forty-five.

see? - figuring that we say we give them at a

hundred and one, see?
B:

Yes

HMJr:

- and a three per cent as against - they're giving them
three per cent interest for the full - you know?

B:

Yes

HMJr:

- for the last month.

B:

Yes

218
-3HMJr:

As against doing it - doing it for two and a half,

you see, from the fifteenth of March on?
B:

Yes

HMJr:

- at a hundred and three-quarters. It works out
exactly 'even Stephen'.
Is that so?

B:

HMJr:

Yes, I thought that was very amusing.

B:

(Laughs) Yes

HMJr:

See?

B:

Yes

HMJr:

I mean, it works out exactly the same from the standpoint of the Treasury and of course from the stand-

point of the public we're selling - offering the

bond at a hundred and one.
B:

Yes, yes

HMJr:

Isn't that interesting?
Well, I thought sure - the way this market looked

B:

-

I thought it would go up when you announced it.

HMJr:
B:

Yes

you could sell them at a hundred
I thought sure
and one without any interest.

HMJr:

I know, but I just thought that for an amateur sitting
down here, you know, it's -

B:

It's damn good, yes.
That's what I thought.

HMJr:

-

B:

(Laughs)

HMJr:

All right, thank you.

B:

Righto

HMJr:

Goodbye

B:

Goodbye

Thursday

219

February 25, 1937
2:54 p. m.

HMJr:

Treas.

Hello -

Operator:

He's ready now.

HMJr:

Go ahead.

T.O.:

Go ahead.

HMJr:
Gordon

Hello

Rentschler: Hello, there, Mr. Secretary man, how are you?
HMJr:

I'm all right. Where are you, at the - ?

R:

I'm down here on one of your islands loafing and
I thought I'd better check up and see whether I
was loafing too long or not?
Are you down there at Jeckel Island?

HMJr:
R:

HMJr:
R:

HMJr:
R:

HMJr:
R:

Down at Jeckel, yes.
I see.

It's perfectly lovely down here today, too.
Well, it's very nice up here in Washington.
We've had some pretty bad storms but now it's bright
and sunshiny so everything is going pretty good.
Well, how's your golf?
Oh, it was not so good this morning.

HMJr:

I see.

R:

Still can't - still have a hard time doing better
than a ninty - two.

HMJr:
R:

HMJr:
R:

Well, well, well - well, that's It cost me a dollar this morning and I don't like it.
I'll have to work like a dog tomorrow to get it back.
I see. Well I'm sorry. (Laughs)
Tell me, on your financing on the fifteenth, is
everything all set?

-2HMJr:

Well, we made an announcement this morning.

R:

Yes

HMJr:

Did the boys tell you?

R:

No, I haven't talked with them. I thought I'd
check with you first.

HMJr:

Well, we announced that we'd do three things this
morning: That we'd raise no new cash; -

R:

Good

HMJr:

That we'd sell from two to three hundred million

R:

Yes

HMJr:

And that we'd offer an exchange - a new security

R:

HMJr:
R:

220

dollars worth of bills the fifteenth of June; for the April fifteenth on March fifteenth.

Good

We told them everything except what that security
would be.

I see.

HMJr:

See?

R:

Well, that puts you in very good shape.

HMJr:

And on the strength of that the bond market went up -

R:

oh - a couple of thirty-seconds.
Yes, I see. Well, that puts it in a comfortable
position.

HMJr:
R:

Yes

I'm glad you did it that way, because there's a
little hesitancy on what the net rate should be.

HMJr:

Well, I -

R:

And it's pretty evident now what you can do and

it'11 work out pretty well.

HMJr:

I have never fussed so over a financing as I have
over this.

221

-3-

R:

No, because there's too many outside things that
have nothing to do with you.

HMJr:

Exactly

R:

And on your own things you can do one thing but
on the general situation you've got another problem.

HMJr:

Exactly

R:

So this puts you safe so that you can do something

HMJr:

with the last two and a half and not get in any
trouble with it after you can trust it a year and Something of that sort would be all right.
Well, now, don't think too much on me.

R:

No, no, that's all right.

HMJr:

You do your

R:

HMJr:

-

Whatever you do - Listen -

R:

- will move along.

HMJr:

- you do your fishing down there.

R:

That's all right.

HMJr:
R:

(Laughs)

No, that's all right. Whatever you do will be all
right.

HMJr:

Yes (Laughs)

R:

Now, tell me, what else is new?

HMJr:

Well, I haven't got much else that I can talk about.
Yes, I see.
(Laughs) But Is the European situation behaving itself on exchanges?

R:

HMJr:
R:

222
-4HMJr:
R:

HMJr:
R:

It's orderly.
It's orderly?
It's orderly, yes.
But it - still there's a severe operation there
that'11 have to come some time.

HMJr:
R:

That's right.

And you're - they're not - they're frank with

you about that.
HMJr:

They'11 what?

R:

They're frank with you about that.

HMJr:

Well, I mean, how shall I put it? They can't hide
any thing from me.

R:

Yes, well, it's very - it has to come some time.

HMJr:

But, the thing is - it's still orderly.

R:

Yes

HMJr:

Yes

R:

Well, I think the rest of this other is in pretty
good shape, then. - That's all right.

HMJr:
R:

HMJr:

Yes

And there's nothing really, that you want done, that
we can do in this present situation, is there?
No, I would say that you could stay down there
perfectly well and be back Monday a week.

R:

HMJr:

R:

I see. Well, that's all right. That's just exactly

the way we've timed it, you see. Then we'll be perfectly good loafers.
All right. Well, you can be down there until Monday
a week and you'll be back And we'll be in New York the Sunday afternoon a head
of time.

223
-5HMJr:

Well, you'll be there in plenty of time.

R:

That's all right, that's fine.

HMJr:

All right. (Laughs)

R:

Goodbye - and it was nice to say 'hello'to you.

HMJr:

Righto

R:

Byebye

HMJr:

Goodbye.

. GERALE P. NYR. N. DAK., CHAIRMAN
WALTER F. GEONGE GA ARTHUR M. VANDEMBERS MICH

224

SENNETT CHAMP CLARK MO. w. WARREN
HOMER T. BONE WASH
JAMES P. FORK, IDANO

United States Senate
SPECIAL COMMITTEE

INVESTIGATING THE MUNITIONS INDUSTRY

February 25, 1937

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

Dear Mr. Secretary:

Yesterday morning, I talked to you about Earle A.
Bates, a constituent who is here at my home at the
present time. You were so good as to indicate a wish

to strive to make place for him and I am fulfilling my

promise to you by submitting, herewith, a statement by
him concerning his background and previous work with
the Treasury at Bismarck.

After seeing you, I went in and had a word with
Mr. O'Connor and incidently made mention of my interest
in Mr. Bates. You might find him equally anxious to
help build the way for Mr. Bates.
I have never given an individual an indorsement

with larger pleasure than I have in indorsing Mr.
Bates. If you were to see him and visit with him you
could not be other than impressed with the man. His
ability is certainly well recongnized and his personality
is one which would please anyone.

It will please me mightily if you can indicate to
me at my office at an early hour the prospect of
opportunity for this young man. Needless to say, he
is quite eager about it all and anxious to get going.
Sincerely your

Growthy

behin

225
Washington, D. C.
February 24, 1937

Earle A. Bates, a resident of North Dakota at 610 Ave. A., Bismarck
Born November 16, 1913 at Huron, South Dakota.

I was graduated from Huron High School in course which included
typing, shorthand and bookkeeping in June 1931.
I entered Western Union Telegraph service at Huron as clerk-messenger

in 1929. Then I became operator at Virginia, Minnesota and later Branch
Manager at Bismarck, North Dakota. A reduction in personnel brought about
my release November 15, 1934. On November 26, 1934 I started in the FERA

Disbursing office at Bismarck. Disbursing Clerk F. A. Holmes placed me
in several types of work including mailing, numbering, examining and
proof reading before assigning me to position of Lot Clerk May 1, 1935.

The office, including myself, was transferred to the U. S. Treasury department - State Disbursing Office July 1, 1935.

This position was held until February 17, 1937. It consisted of arranging and recording vouchers and payrolls to facilitate their passage

through the office. I also assisted in the preparation of reports and in
check statement reconcilement during which time I used adding machines and

occasionally a calculator.
January 21, 1937 I was released from the Disbursing Office because

of the loss of work volume, due to payments being transferred to other

states. I received my discontinuance of service notice, without prejudice,
from Washington soon thereafter.

Earle a Bates

226

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 25, 1937

To

Mrs. Klotz

FROM

Mr. Oliphant

The Secretary asked me at the 9:30 Meeting yesterday

to ascertain whether the President had authority to reduce
by 50% the present import tax on copper. This information

he said he wanted for the President at 9:00 o'clock this
morning. I said I could have it by noon, but the Bureau's

statistician could not give us the principal countries shipping
copper to the United States until late in the day. I attach
copy of the memorandum which WELS sent to the Secretary's

house by special messenger as soon as I revised it last night,
which was 7:30.

to

227

February 24, 1957
Secretary Morgenthau
Herman Oliphant

Present Tariff Status of Copper

Paragraph 1658 of the Tariff Act of 1950 (U.S.C., title 19,
sec 1201, par. 1658) provides for the free entry of
"Copper ore; regulus of, and black or
coarse copper, and cement capper, old copper,

fit only for remanufacture, copper scale,

clippings from new copper, and copper in

plates, bars, ingots, or pige, not manufactured
or specially provided for."

Section 601(c)(7) of the Revenue Act of 1932 (U.S.C., title 26, and
of chapter 20) imposes an "import tax" (customs duty) of 44 per pound
on the copper content of the materials just described, as well as on
certain other copper products. This tax will expire on June 30, 1937,
unless further extended by new legislation. This tax on the classes
of copper enumerated above is yielding little if any not revenue because
the sums collected have been, or will be, refunded by way of drawback.

A bill to extend the tax for two years has been introduced in
Congress (s. 1105) by Senator Brown of Michigan and is in the Treasury Departs
ment for report. Representative O'Connell of Montana has introduced a

bill (H.R. 4800) to increase the tax rate to 9 cents per pound.

The import tax is not subject to reduction under the flexible

tariff, section 336 of the Tariff Act of 1930 (U.S.C. title 19, sec.

1336), in view of the express provision in section 601(b)(2) of the
Revenue Act that such tax shall not be considered & duty for the pur-

pose of section 536 of the Tariff Act. It is, however, subject to
50% reduction under the authority conferred upon the President by
the Trade Agreements Act of June 12, 1934 (U.S.C., title 19, sec.

1351). The principal difficulty presented under this provision of

law is the necessity of negotiating & trade agreement in connection
with which the import tax might be reduced and arranging with the foreign country concerned for an early date for application of the agreement.

228

-2-

Precedents for a reduction of the import tax in connection with
a trade agreement are to be found in the Trade Agreement with Cuba (tax
on mahogany boards reduced) and the Trade Agreement with Canada (tax on

lumber reduced, subject to a tariff quota on Douglas fir and Western

bealock).

The principal suppliers of imported copper ares, and refined
and unrefined copper are Canada, Chile, Mexico, and Peru. No trade
agreement negotiations are pending with any of the three countries
last named, and the time required to institute and consummate such
negotiations would apparently preclude action to change the copper
tax in connection with a trade agreement with one of these countries.
In connection with Canada, there remains for consideration the
possibility of a new Presidential proclamation reducing the rate of tax
on copper pursuant to a finding by the President that such action is
#required or appropriate to carry out" the trade agreement already
entered into with Canada.

Prepared by
Mr. Johnson

typed by hbk
2/24/87

(Signed) Herman Oliphant

229

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

To

Secretary Morgenthau

FROM

Herman Oliphant

February 24, 1937

Present Tariff Status of Copper

Paragraph 1658 of the Tariff Act of 1930 (U.S.C., title 19,
sec.1201, par. 1658) provides for the free entry of
"Copper ore; regulus of, and black or
coarse copper, and cement copper, old copper,

fit only for remanufacture, copper scale,
clippings from new copper, and copper in
plates, bars, ingots, or pigs, not manufactured

or specially provided for."

Section 601(c)(7) of the Revenue Act of 1932 (U.S.C., title 26, end
of chapter 20) imposes an "import tax" (customs duty) of 4 per pound
on the copper content of the materials just described, as well as on
certain other copper products. This tax will expire on June 30, 1937,
unless further extended by new legislation. This tax on the classes
of copper enumerated above is yielding little if any net revenue because
the sums collected have been, or will be, refunded by way of drawback.

A bill to extend the tax for two years has been introduced in
Congress (s. 1105) by Senator Brown of Michigan and is in the Treasury Department for report. Representative O'Connell of Montana has introduced a

bill (H.R. 4800) to increase the tax rate to 9 cents per pound.

The import tax is not subject to reduction under the flexible

tariff, section 336 of the Tariff Act of 1930 (U.S.C. title 19, sec.

1336), in view of the express provision in section 601(b)(2) of the
Revenue Act that such tax shall not be considered a duty for the purpose of section 336 of the Tariff Act. It is, however, subject to
50% reduction under the authority conferred upon the President by
the Trade Agreements Act of June 12, 1934 (U.S.C., title 19, sec.

1351). The principal difficulty presented under this provision of

law is the necessity of negotiating a trade agreement in connection
with which the import tax might be reduced and arranging with the foreign country concerned for an early date for application of the agreement.

230

-2-

Precedents for a reduction of the import tax in connection with

a trade agreement are to be found in the Trade Agreement with Cuba (tax
on mahogany boards reduced) and the Trade Agreement with Canada (tax on

lumber reduced, subject to a tariff quota on Douglas fir and Western
hemlock).

The principal suppliers of imported copper ores, and refined
and unrefined copper are Canada, Chile, Mexico, and Peru. No trade
agreement negotiations are pending with any of the three countries
last named, and the time required to institute and consummate such
negotiations would apparently preclude action to change the copper
tax in connection with a trade agreement with one of these countries.
In connection with Canada, there remains for consideration the
possibility of a new Presidential proclamation reducing the rate of tax
on copper pursuant to a finding by the President that such action is
"required or appropriate to carry out" the trade agreement already
entered into with Canada.

Preferent by

m.Johnson

human Chinkman

231

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE February 25, 1937

TO

The Secretary

FROM

Miss Lonigan

EG

I have seen Mr. Baker and Mr. Rall again. They have been

conferring with Mr. Street and other District people in connection

with organization of the District self-help cooperative.
I am making inquiries about the possibility of fishing and
fish processing for the District cooperative. This suggestion was
made by my secretary, Miss Epps.

I will carefully avoid any appearance of suggesting projects,
but the weakness of the Washington experiment is going to lie in the
greater ingenuity needed in developing industrial and housing projects

than in Richmond in 1932. I think it is advisable for us to do
considerable exploratory work to discover what new types of projects
are feasible.
I have also made appointments with most of the welfare

officials of the District to get further background material about
unemployed families.

232
OFFICE OF

THE SECRETARY OF THE TREASURY

February 25, 1937.

MEMORANDUM FOR THE SECRETARY:

Herewith I hand you a copy of Ambassador

Bullitt's latest telegram on the St. Pierre
decree, phoned to me from the State Department

this morning, together with a copy of a draft
of a suggested reply which I have furnished
the State Department.

The expression of your appreciation, to

be added only if Mr. Bullitt is still at Paris,
has Mr. Gaston's approval.

GRAVES.

X

233
Draft of reply to Ambassador Bullitt.
February 25, 1937.

Treasury Department advise they consider present proposal satisfactory.

Stop. They believe that any modification of present decree, even though
surrounded with apparently satisfactory safeguards, would be interpreted by

saugglers as a change in the restrictive policy which has been in force
since the promulgation of the present decree on April 9, 1935, and might

lead to increased illegal activity. Stop. They say further that the bonding
system now in force at St. Pierre is likewise in force in Mexico and in
Newfoundland, Canada, and other British colonies in the Western Hemisphere,

and that, therefore, the present decree leaves St. Pierre in precisely the
same position as virtually all other potential smuggling bases. Stop.
They call attention, however, to the fact that there has been a gradual
escape of alcohol from St. Pierre in violation of the present decree, and
express the hope that the importation of alcohol into St. Pierre will be
carefully supervised so as to prevent any building up of present stocks,
in accordance with the assurances mentioned in your telegram.

HNG/mff

234

To be added to telegram to Ambassador Bullitt if he is still at Paris.

Secretary Morgenthan asked no specially to express his very great

appreciation of your fine cooperation and helpfulness in this matter.

HNG/mff .