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DIARY

Book 562

August 25 - 27, 1942

-ABook Page

Advertising (Outdoor)

See Revenue Revision

Agriculture
Wickard congratulated on speech in which he changes

attitude on 110% parity - 8/27/42

562

406

a) Wickard expresses gratitude - 8/31/42:
See Book 564, page 144

Cox-HMJr conversation on whether War Powers Act will

permit FDR to act on agricultural prices 9/1/42: Book 565. page 214

Paul memorandum: Legality of control of agricultural

credit for purpose of preventing inflation":

Book 565. pages 315 and 317
Airplanes

Shipments to British Forces - Hoflich memorandum 8/25/42

141

Armed Forces, United States
See Financing, Government: War Savings Bonds
Australia

See Motion Picture Industry

-BBoard of Economic Warfare

See also Deferments, Military
Realignment of functions - 8/25/42
Bruere, Henry (Bowers Savings Bank)

135

See Financing, Government: War Savings Bonds (Savings
Banks)

Butters, J. Keith (Division of Tax Research)
See Deferments, Military

-Canada

United States-Canada Joint War Production Committee:

Progress report - 8/26/42

261,298

Cann, Norman (Bureau of Internal Revenue)
See Deferments, Military
China

Currie visit discussed in Kung-HMJr correspondence 8/26/42.

Colline, James William (Foreign Funds Control)
See Deferments, Military

303

-D
Book

Page

562

147

Deferments, Military

Conference; present: HMJr, Thompson, Gaston, McReynolds,

General Hershey, Patterson, and Stevenson - 8/26/42.
a) Key positions, age over 40, etc., discussed
b) Ullmann (Thomas), Division of Monetary
Research, discussed

c) Cann and Mooney (Bureau of Internal Revenue)
discussed

d) Petrone (Philadelphia Mint) discussed

e) Butters (J. Keith), Division of Tax Research,
discussed

Collins, James William (Foreign Funds Control): HMJr
and Mrs. FDR discuss - 8/26/42
Board of Economic Warfare's problems laid before War
Manpower Commission - 8/26/42
Disney, Walt
See Financing, Government: War Savings Bonds

156
160
177

178

197

234

E-

Empire Hotel
See Space Requirements

-FFinancing, Government

Tax Notes: Proposed changes to bring rates on Series B

Notes in line with existing market conditions and

to increase flexibility and salability of both

series - Federal Reserve Banks asked for reaction
to - 8/27/42
a) Answer from Board - 8/28/42: See Book 563, page 35
b) Analysis of replies - 8/31/42: Book 564, page 130

364

War Savings Bonds:

Hawaii quota doubled: Quezon (President of Philippines)
thanked - 8/25/42
Savings Banks: Bruere (Bowery Savings Bank) offers
cooperation - 8/25/42
Motion Picture Industry: Mayer (Louis B.) congratulates
HMJr on success of campaign to date - 8/25/42
Disney, Walt: Copy of song, "The Yankee Doodle

44

58

60

63

Spirit" - 8/25/42

Payroll Savings Plan: Delays in delivery discussed
in Thompson memorandum - 8/25/42

Report as of August 25, 1942

65
67

224

Sales for June, July, and August, 1942 - 8/26/42

Life Insurance Agents: Correspondence with
George Harrison concerning use in sale of F and G
Bonds - 8/27/42
United States Armed Forces: Need for savings 8/27/42

a) Discussed at 9:30 meeting - 8/28/42:
Book 563, page 7

387

414,416

- F - (Continued)
Foreign Funds Control
Panama: Two investigators to be assigned to Embassy

if given diplomatic status - 8/26/42

Book

Page

562

238

562

81

-GGeneral Counsel, Office of
Report on projects during June 1942 - 8/25/42
-HHawaii

See Financing, Government: War Savings Bonds

-IInflation
FDR to give out message and speak on Labor Day:

labor costs and agricultural prices to be included 8/26/42

Social Security: Altmeyer-Blough conference; HMJr
suggests submitting to Rosenman in connection with

FDR's program on inflation - 8/26/42

211

213

Insurance Agents, Life
See Financing, Government: War Savings Bonds

-L
Latin America
Panama: See Foreign Funds Control
Law, Richard (Son of Bonar Law; Under Secretary of Foreign
Office)
333

Halifax and HMJr discuss - 8/27/42
Kuhn "Who's Who" on - 8/31/42: See Book 564, page 152

Lend-Lease

Report for week ending August 22, 1942 - 8/25/42
Life Insurance Agents
See Financing, Government: War Savings Bonds
-MManila Trading and Supply Company

See Philippine Islands

Mayer, Louis B.
See Financing, Government: War Savings Bonds (Motion

Picture Industry)

132

- M - (Continued)

Military Reports

British operations - 8/25/42, etc

Book

Page

562

145,313,
417,419

British Home Intelligence Report, week ending
August 17. 1942 - Office of Strategic Services
report - 8/26/42
"Mobilising Manpower for War" - Office of War
Information report - 8/26/42
"Raid on Dieppe" - Hoflich report - 8/27/42

"Soviet Oil Production" - Hoflich report - 8/27/42
"The War This Week, August 20-27, 1942" - Office

of Strategic Services report

Mooney, Thomas (Bureau of Internal Revenue)
See Deferments, Military
Morgenthau, Henry, Jr.
Trip to England:
General Marshall--MMJr conversation - 8/26/42
Walter Stewart memorandum about publicity - 8/26/42..

Var Department confirms plans for trip - 8/27/42
Motion Picture Industry

314
318

420
421

424

200-A
212

344-A

See also Financing, Government: War Savings Bonds

Australia: Situation discussed in correspondence
between State, Canberra, and Treasury - 8/26/42

253

-N- Nelson. Donald

Discussion between HMJr, Knox, and King concerning -

201

8/26/42

a) General Staff plus Combined Chiefs of Staffs
now operating under charter from Churchill
and FDR giving them complete authority over Nelson

-0Outdoor Advertising

See Revenue Revision

-PPanama

See Foreign Funds Control

Petrone, Joseph A. (Philadelphia Mint)
See Deferments, Military
Philippine Islands

See also Financing, Government: War Savings Bonds (Hawaii)
Manila Trading and Supply Company: 100 Ford Truck Chassis
in storage in San Francisco discussed in Treasury-Procurement
correspondence - 8/26/42

239

-R-

Book

Page

Revenue Revision

Conference; present: HMJr, Gaston, White, Paul, Blough,
Stewart, and Haas - 8/25/42

562

1

a) Memorandum for FDR discussed (see page 13)

Spendings Tax: Luncheon with Senator George to discuss;
present: HMJr, Paul, and Blough - 8/27/42
Advertising (outdoor) - taxation of: Blough memorandum 8/27/42

15

351

Roosevelt, Eleanor

Cost-of-living and Corporation Profits: Statistics for
first 6 months of World Wars I and II - 8/26/42

228

-SSavings Banks (Mutual), National Association of

See Financing, Government: War Savings Bonds

Shipping

Douglas-HMJr correspondence concerning circulation of

vital shipping information - 8/26/42.

247

Silver

Supplies for FDR's picture frames discussed by HMJr
and Grace Tully - 8/26/42

205

a) Memorandum for FDR: See Book 563, page 164

Correspondence between Miscellaneous Minerals Branch

of War Production Board and Treasury referred to
Nelson for consideration - 8/26/42
Social Security
See Inflation

249

Space Requirements

Empire Hotel building in San Francisco: Thompson
memorandum with reference to Greenbaum's report -

75,77

8/25/42
Speeches by HMJr

War Savings Bonds: Rally sponsored by movie stars on

south steps of Treasury - 8/31/42:
Draft 1 - 8/27/42
2 - 8/28/42: Book 563, page 15

Reading copy - 8/31/42: Book 564, page 68
a) Guests: Book 564, page 73

-TTaxation
See Revenue Revision

-UUllmann, Thomas

See Deferments, Military
U.S.S.R.

See Military Reports
United States Armed Forces
See Financing, Government: War Savings Bonds

345

-V-

Book Page

Vatican

Letter of gratitude for working out exchange
situation sent to FDR - 8/27/42
a) HMJr's reply - 8/28/42: See Book 563. page 185
Victory Center, New York City
HMJr and Kuhn discuss - 8/26/42

562

348

191

a) Kuhn memorandum: Book 563, page 167
-W-

War Production Board

For precedence of Combined Chiefs of Staff over
Nelson see Nelson, Donald

Wickard, Claude R. (Secretary of Agriculture)

Congratulated on speech in which he changes attitude
on 110% parity - 8/27/42

-"Yankee Doodle Spirit"
See Financing, Government: War Savings Bonds

406

1

August 25, 1942
9:05 a.m.

TAXES

Present:
Mr. Gaston
Mr. White
Mr. Paul
Mr. Blough

Mr. Stewart
Mr. Haas

Mrs. Klotz

(Memorandum for the President, dated August 25,

1942, read by the Secretary.)

H.M.JR: This sentence, "Exemptions somewhat lower

than the exemptions of the income tax would be allowed"-MR. BLOUGH: Personal exemptions.

MR. PAUL: That is the twelve hundred and the five

hundred.

H.M.JR: When do you cross that bridge on

exclusions, or whatever you call it?

MR. PAUL: That is a refinement that you don't
have to get into now.
MR. BLOUGH: There is not agreement in the

Treasury as to just what we ought to do.

H.M.JR: There is a terrific difference.
MR. BLOUGH: At this stage it is a question of
the principle.

2

-2H.M.JR: "Persons with incomes of not over $2,000
or so would be taxed" - you mean taxed in addition?

MR. PAUL: No, in lieu.
MR. BLOUGH: They would be taxed additionally on
their incomes.

H.M.JR: It is an addition, yes.
We will have to get a name for that tax so it
will stand out.
MR. PAUL: It might be sort of a super tax.
H.M.JR: We do not have any tax called a "war

tax", have we?

MR. PAUL: We could call it that.
H.M.JR: Wouldn't this stand out separately on

the return?

MR. BLOUGH: You me an the third paragraph?

H.M.JR: Yes.

MR. BLOUGH: Yes, it would. I would think for
psychological reasons it ought not to be too fully
distinguished because I do not want it to appear that
the lower-income group would pay one tax and the

upper-income group doesn't pay it. As a matter of

fact, the way the thing is worked out it will be
indiscernible at what point they move from the
income tax to the expenditure tax, except at the
end of the year. But you might call this the

spendings income tax and make this the income part

of it.

H.M.JR: I would call it a "war tax."

3

-3MR. PAUL: Roy, does it have to be a separate

tax? You could raise the rates and introduce that
other element in the lower brackets.

H.M.JR: Well, I will run through it, but I

don't agree, necessarily, with your approach.

You see, Harry, I am going over to the White

House at quarter of ten. I have got to be there at
quarter of ten.

Walter, do you see anything in here-MR. STEWART: Well, I think two and three are

not very clear. They are not very clear to me.
MR. PAUL: Of course they are highly compressed.
MR. STEWART: I wonder whether it is compression
or whether you have really made up your minds on what
you want to say.

Do you really mean, for example, as between
exemptions and exceptions that you do not need to go

into it? You don't need to if you know how low you
are going to go on your exemptions. There is a

little confusion in my mind between paragraph three
and the earlier paragraph on exemptions. If you
were prepared to suggest a figure on exemptions in
paragraph two, it has to be more concrete.
MR. PAUL: We hate to commit ourselves.

H.M.JR: I think it is wise to be a little bit
muddy there because this thing really only came out
through the question that I asked the man from OPA.

What is his name, Nathan?

MR. PAUL: Yes, he is from WPB.

4

-4H.M.JR: We asked that question about how it

affects the gap. The way it originally was set up
he
said it still would leave two-thirds of the gap
untouched.
MR. PAUL: Herb Gaston made a very valuable

point there, that it is not only tife direct effect
of the tax but the induced savings.

H.M.JR: Harry, let me give you a little background in the time that I have left.
MR. WHITE: It might be helpful. We have discussed this at considerable length in the past so I

am quite familiar with it.

H.M.JR: I want to explain this. You might say,
"Why do you drop the expenditure rationing in favor
of this?" The answer is I have not dropped the
expenditure rationing.

MR. WHITE: They are complimentary. They do

not substitute each other.

H.M.JR: And you cannot sell the country, let

alone Congress, on expendi ture rationing in the time
which we have. Everybody agreed, and I want to be
sure that you feel that way, because they are

complimentary, that if we did this it would not
exclude the other.

MR. WHITE: Yes, we had agreed on that. The
only reason we preferred the other is some of us

thought if only one were to be obtained it should
be the rationing; but if you can get both, as you
might, I think this is probably a better approach
to the problem.

Possibly you have left it out purposely - I

don't know what your discussion has been - but there

is no indication here to the first reader, if a

5

-5- -

person is first getting acquainted, as to, even roughly,
how much we expect to get as a financial measure.

H.M.JR: If he asks that question, the answer is

from three to five billion.

MR. WHITE: It is not in here. You mean you gave

it to him orally?

H.M.JR: I am going to.
MR. WHITE: And the second point - it is maybe

implied in this, but I think a sentence or two might
be included to make it clearer that there are indirect
effects which should be added to the tax; that is, what
is collected will be withdrawn from purchasing power.
This three to five is an additional mopping up, and
then there is this indirect effect that Randolph said

Herbert spoke about as being important because it leads
them to save. Both of those might be included either

written or orally.

H.M.JR: I have got it well soaked in because I
was here last night, you see.

MR. WHITE: I feel, with Walter, that this third

paragraph should be made clearer, unless you do not

mind it being obscure so that he will feel there is
to be further discussion.

H.M.JR: He does not know it is obscure, and it
is obscure depending upon the exemptions that these
people are given. In the lower brackets - how much we

are willing to do in the lower brackets makes a

difference of five billion dollars, roughly.

MR. BLOUGH: A lot more than that - you mean in
the yield?

H.M.JR: Yes. The point, as I understand it, is
if you say a man has a fifteen hundred dollar income

6

-6and he gets a twelve hundred dollar exemption, you

tax him on three hundred dollars; or if you say a
fifteen hundred dollar man and he pays a tax on

fifteen hundred dollars, the difference, they say,

runs to about five billion dollars.
MR. BLOUGH: Just about.

MR. WHITE: Then this is to be regarded--

H.M.JR: Excuse me. Am I right?
MR. BLOUGH: Yes, that is right. The tax base

would be about double present exemptions if you considered them exclusions and not exemptions; since at

that level the money would be returned to them later,

it might not be too inequitable to do that. However,
I understand Herbert is not in favor of that type of
procedure.

H.M.JR: I think that that thing it is important

to leave open.

MR. PAUL: I do, too.

H.M.JR: Harry, you are evidently familiar with
this thing. When I put the question to everybody

yesterday as to the principle, did they feel that I
should try to go forward at this time, without getting
into the details, they said yes. Do you?
MR. WHITE: Provided you present it as another
important step and not as the answer.

H.M.JR: That is right.
MR. PAUL: A step in the right direction.
MR. WHITE: As an important step in the right
direction, I think there is very much to be said

for it.

7-

H.M.JR: "And agreed that the principle of the
plan was sound and that it was a healthy step in the

right direction."

MR. WHITE: There is only one reservation in
my mind, which I merely mention, and that is that a

good deal of the administrative work involved in this,

I should hope, would lay the ground work, which would

not necessarily be duplicated if later on the country,
or you, found it wise to push for the expenditure
rationing. So I don't see in this step anything

which would make more difficult the assumption of
expenditure rationing, and I see some things which

would make it easier. I merely mention those things.

I feel that this is a step in the right direction,
and I also think that it will appeal psychologically
to the people very much.

H.M.JR: In other words, you like it?
MR. WHITE: Yes. Yes, I like it now, and I did

like
it. I just do not feel that it is a complete
answer, and I-H.M.JR: No, no, don't worry.

MR. PAUL: I would like to suggest something to
you that the President may ask you about. He may ask,

'Won't this delay the bill?" Certainly you have to
say it will, subject to whatever George may say at
lunch, but I am not sure that the bill is not going
to be delayed anyway. There is a strong sentiment in
the Finance Committee at this time for additional
taxes, and there is a strong sentiment to get them

by one me ans or another, including the sales tax; and

if they get into a sales tax fight that is going to

delay the bill, anyway, so we might as well have a

delay on a good cause.

H.M.JR: The thing that I would like to do, if
you men think well of it - and I think that this

8

-8- should be the approach with George at lunch, and I

would like Blough there - is to try to sell this to
George and then let George propose it rather than
the Treasury. See?

MR. PAUL: Let me suggest there that I went to
George yesterday and told him that I would suggest
that he not bring out his ideas before the Committee

about a gross withholding tax. I did not want him to

get his neck out and get himself committed and have

his pride involved; so he said he would not. Now,

what you suggest may be a good idea. I am not sure,
though.

H.M.JR: Well, think it over.
MR. PAUL: You might make a tender to him or

he might--

H.M.JR: I would like to say something like
this, "Now look, Walter, I do not want to have it appear
that at the last minute we are trying to spring something. If, on the other hand, you brought this up as
an alternative to the sales tax and asked the Treasury
if this would be acceptable to the Treasury, we could

say yes." But I think the way to put it up to him

is this way, "Look, we have no pride of authorship.

I personally think the country will take it better
from you. If you would like to propose it, then ask
us whether we will concur; but, on the other hand,

if you want us to suggest it we will do it."
(Mr. Haas entered the conference.)

MR. PAUL: That is all right.
H.M.JR: "We wi 11 do it either way. I mean we

think this is a good plan and I would be glad to
put my name to it. If, on the other hand, you take
it and suggest it, coming from the chairman I think
the country would take it better."

9

-9-

MR. PAUL: That is all right.
H.M.JR: You have a chance to think it over
between now and twelve-thirty.
MR. WHITE: May I make a couple of minor

suggestions?

H.M.JR: Listen, if they are minor, skip them.
MR. WHITE: One I am sure is not minor. I will
skip the second. On the schedule of rates, the
danger in this, and one of the things that detracted
somewhat from its attractive features to begin with,
was that we were afraid they would take the idea and

quickly convert it into a sales tax, or something very
close to it, by making the rates very slightly
progressive.

That is suggested in this schedule one, and I
am wondering, if you are going to give it to George,
if you had not better continue that rate of progression and do this schedule one over so that he
will not see in this a way to swing you around to

a slightly modified sales tax.
H.M.JR: You answer that.

MR. PAUL: I do not think you are going to put
much over on George. George is not particularly for
a sales tax.

H.M.JR: And I don't think your criticism is

very good because slightly progressive - from ten to

thirty percent, I dan 't call that slightly progressive.
flat.

MR. WHITE: From four thousand up it remains
MR. PAUL: We might increase the progression

very slightly.

10

JR: Look, Harry, I have got to go over.
I don't want to get mixed up now, because with the
President - I me an if you said to me, Look, boss,

I don't like it at all", but if you like it ninetyfive percent - is that too high? Ninety percent?
MR. WHITE: Yes.

H.M.JR: How much, ninetu five percent?
MR. WHITE: Yes.

MR. PAUL: You get an "A" on it. (Laughter)
H.M.JR: You would have gotten a great kick

out of Gilbert and Galbraith. I went around the
room - I said, "Now we will go around the room. Mr.
Gilbert, what would you like% He says, "I thi nk

you had better pass ing time. Su Galbraith,
who
COMES same off: "This is the
first time I have seen Gilbert wait to get on the
side of the majority.

So then something else comes up, and he wants

to do it by stamps. Galbraith says, "Well, Jack" or whatever he calls him - "I think you have about

enough of stamps. You can almost declare a monopoly

on it." (Laughter)

MR. WHITE: Do you think that is an adequate
statement, "It would involve some administrative

difficulties. That is a little of an understatement.

MR. BLOUGH: It is an understatement. There

will be serious difficulties.

MR. PAUL: I do not think we ought to take any
position on that until we hear from the Bureau.

11
- - 11 -

H.M.JR.

they were talking for a couple of hours,
and Cullivan was here and kept his mouth shut - "There

would he just a little administrative trouble." " (Laughter)
MR. BLOUGH: I do not think you should understate

the administrative difficulties to the President.

H.M.JR: He is not interested in administrative

difficulties.

MR. BLOUGH: There are difficulties of a serious
character involved.
MR. GASTON: George could not present such a
detailed scheme as thi / S as his own scheme, but what

George could do, wit th entire plausibility, would be
to say, "I am interested in the idea of a spendings
tax. I have got thi S idea, with certain exemptions

and progressive spendings tax, and I have asked the
Treasury to see if they can work something up on it.' "

MR PAUL: That would be better.
MR. WHITE: Somebody called it a "war spendings

tax." I think it ought to be given a name of that

character, in caps.

H.M.JR: That was the one for the rationing.
MR. HAAS: "War spendings" is not so good
because you confuse that with spending for armament

and things of that sort.
MR.

BLOUGH: "War tax on spending."

H.M.JR: Why not just call it "war tax?"
MR. HAAS: That indicates you are going to take

it off after the war.

H.M.JR: You want to. What is the matter with
just "war tax?" You have not had a war tax yet.

12

- 12 -

MR. BLOUGH: Not for a couple of years. We have
a war surtax.
.

MR. PAUL: We have a defense tax.
MR. GASTON: "War-time tax on spending."

H.M.JR: That is too long, Herbert.
MR. PAUL: "Victory tax." (Laughter)
H.M.JR: Well, anyway, as long as we feel in

that humor, - I would like Herbert Gaston to stay

on another matter.

13

August 25. 1942
REMORARDER FOR THE PRESIDENT

The groving inflationary dangers inherent in the
present signation require a tax progress larger than
the Treasury's 88.7 billion. The Congress, however,
10 not likely to provide nearly that amount of revenue
from proposed tax sources except by recorting to a
general sales tax. There is a strong esspaiga under
way for a general sales Sax.

This situation could be not by a spendings tax.

Such a tax would be imposed at progressive rates on

the amount spent ea consumer goods and services.
Exemptions somowhat lover than the exemptions of the

income tax would be allowed. Debt payments, insurance,
and other forms of savings would be except.
For administrative reasons persons with incomes
of not ever $2,000 or se would be taxed on their incomes,
rather then on their spendings, and the amount se collooted would be hold for return to them as a post-war

credit.
the spendings tax is not a sales tax. Personal
exemptions would be allowed and the rates would be pregressive thus obvisiting the unfair aspects of the sales
tax. The spendings tax would not affect price coilings.

The spendings tax is not an income tax. IS avoids
bardships which high income taxes involve for persens the having commitments to pay debt, and imposes a
definite penalty on spending than does the income
sere tax. IS would involve some administrative difficulties.
group from OPA, WPM, Department of Commerce,
Federal A Reserve Beave, and the Treasury Department,

discussed the plan last night in my office in some
detail, and agreed that the principle of the plan was direesound and that 18 was a healthy step in the right to
tion. I believe the tax sighs well be suggested of
Congress even at this lase stage in the progress
the Tax Bill.
I as pleasing, with your approval, to discuss 15
with Senator George at lunch today.
Reided

8/25/48

14

Illustrative Rate Schedules for a
Spendings Tax

exemptions

$

0$

500 -

1,000 -

500

1,000
2,000

2,000 - 3,000
3,000 - 4,000
4,000 - 5,000
5,000 - 6,000
6,000 - 7,000
7,000 - 8,000
8,000 - 10,000
10,000 - 25,000

Over 25,000

Schedule

Schedule

II

1

I
:

:

Expenditure brackets
in excess of

10%
10

10%

15

20

20

15

25

32
40

25

40

30

50

30

50

30

50

30

50

30

75

30

100

15

August 27, 1942
MEMORANDUM FOR THE SECRETARY

Subject: Luncheon with Senator George on the spendings
tax.

The luncheon was held Tuesday, August 25. 1942, at

12:30 p.m. in the Secretary's dining room. Present in

addition to the Secretary were Senator George, Mr. Paul
and Mr. Blough.

Secretary Morgenthau said that he understood the
Committee was interested in raising more revenue, and
that he thought Senator George might ask the Treasury
what it would recommend as a method of raising several

billion dollars of additional money. He said he wanted
to talk over an idea he had with the Senator to see what
he thought about it. The idea was for a spendings tax,
and he asked Mr. Blough to describe it briefly.
Mr. Blough explained the proposal for an additional
tax on consumer spendings at progressive rates above an

exemption. To save administrative difficulties the tax

at the bottom would be measured by income rather than
spendings and would be returned to the taxpayer as a postwar credit.

Senator George indicated that he thought the principle of a spendings tax had much to recommend it. He
asked about the rates at which the tax would be applied
and when told of a schedule which went to 30 percent
and possibly of schedules going as high as 100 percent,
he said that he thought members of the Committee might
not want to approve the tax at rates which would increase
80 much the already heavy burden on the middle and larger

incomes.

Senator George then said that he had been thinking

about a tax on gross income. Upon detailed inquiry it

appeared that the taxwould be a supplementary income
tax, would apply to income above income tax exemptions,

would be largely collected at source, might be imposed
at mildly progressive rates, and would be in whole or in
part returned as a post-war credit.

16

-2Senator George stated that there were members of
the Committee who had worked very hard for a sales tax,

and that although he had not favored the sales tax he
had said he would accept it if necessary to increase the

revenue of the bill.

In response to a question as to whether the consideration of the spendings tax would delay the passage of

the bill possibly until after election, Senator George

made no direct answer but said that a number of the

members of the Committee who favored the Ruml plan would

not be disturbed if the bill were delayed until after
election. Senator George indicated that he did not
favor the Rum1 plan.

The Secretary asked Senator George to think about
the spendings tax and let him or Mr. Paul know how he
felt. The Secretary said he would be glad to come up
to see Senator George any time he might wish. The

Senator said he would talk with Mr. Paul about it.

RB

17

August 25, 1942

My dear Mr. President:
Senator Walter George has just

left after having luncheon with

Randolph Paul, Roy Blough and myself.

The Senator is very much interested in our suggestion for an expen-

diture tax. He says he will think
it over, and will get in touch with

us in a day or two.

Sincerely yours,
(Signed) Henry

The President,
The White House.

By Secret Service Agent
3:15 8/25/42.

18
August 25, 1942.
2:32 p.m.
Operator:

Go ahead.

HMJr:

Hello.

John

McCloy:

Hello. I heard about your trip.

HMJr:

What trip?

M:

Around the Army.

HMJr:

Oh, yes.

M:

And I was talking to Eddie Greenbaum, and

Marshall spoke to me about it the other day.
HMJr:
M:

Yes.

I just wanted to be sure that we're getting
the benefit of any of your thoughts about it.

Have you taken them up with Marshall?
HMJr:

Well, I have - I have no criticisms. I only
have praise.

M:

Well, I thought you - you might have - you
might have picked up some points.

HMJr:

No, I - I didn't know whether Mr. Stimson
would care to have me come and see him.

M:

I think he would.

HMJr:

You think he would.

M:

I think he would, yes, very much.

HMJr:

Well

M:

He's - he's just back today

HMJr:

Oh.

M:

and he's very - today's been a terrific
day to get abreast of things, and I think it
may be difficult today, but I - I think that
tomorrow, if that's convenient for you, if I

can set up some time for you to come over
and let him get your impressions, he'd be very
glad to get them.

19

-2HMJr:
M:

Well, I'll be - I'11 be glad to do that. I
You - you - you thought pretty - you saw - you

were rather - were impressed with what you saw2
HMJr:

Very well impressed.

M:

You were.

HMJr:

I'm - I could come over in the afternoon.

M:

Fine. But now I'11 - I'm going to see him in a

HMJr:

Yes.

few minutes

and I'11 set a date and then I'11 let your

M:

secretary know.
HMJr:

Right.

M:

But don't hesitate to give us some criticisms

HMJr:

No.

M:

HMJr:
M:

HMJr:
M:

HMJr:
M:

because we'd be very glad to get them.

Well, they're minor.
Uh huh. Well, if we can fix the minor ones up.
They're minor.

But I'm very glad you had - you had a pretty
good tri p apparently. You went over
Excellent, excellent, I was very much pleased.

Good, fine. Well, I'11 - I'11 give your secretary
a ring in a few - in a few minutes, and we'll
set up something for tomorrow afternoon.

HMJr:

Well, if you don't mind calling Mrs. Klotz.

M:

All right, I shall.

HMJr:

Thank you.

M:

Goodbye.

20
August 25, 1942.
3:28 p.m.

Harry

White:

Hello.

HMJr:

Hello.

W:

Yes, sir.

HMJr:

Mr. Stettinius is here, Harry, and he's just back
from London. He' 8 got a lot of things, some of
them Lend-Lease, some of them dollars. One of
the things which isn't particularly down your
alley - it's a question of some coins belonging
to the Netherlands East Indies, which they say
we've asked them to bring back - gold coins and I've asked him to speak to you about that.

W:

Yes.

HMJr:

He's going to give you A ring.

W:

All right, sir.

HMJr:

And on the Lend-Lease in Reverse, he said he'd

get four or five of you together, and then they'11
see me later.

W:

All right, sir.

HMJr:

So when he calls - you know what it's about.

W:

Right. All right, sir.

HMJr:

And then we'11 - I'll see you all later.
Okay, sir.

21

August 25, 1942.

Dear Colonel Phillips:

I have just written to General Marshall

to thank him for having assigned you to me

during my trip around the army camps. I told
him that you had made the trip particularly

pleasant for me and that you had been a wonderful guide.

These few lines to you are just to add
my personal thanks for courtesies that are
almost too many to mention. Throughout the

trip you were so helpful and informative that

you added greatly to my understanding of what
I saw.

More than that, it was a real pleasure

to have had you as a companion, and I hope

that before long we may be able to travel
together again.

Sincerely,
(Signed) H. Morgentbau, Jr

Colonel James H. Phillips,
Army War College,
Washington, D. C.
FK:eg

File in Diary

22

August 25, 1942.

Dear General Balmer:

It was most thoughtful of you to have
sent me the pictures that were taken at
Fort Sill last week when I visited the camp.
They will help to remind me of a most
pleasant and heartening occasion. I was
genuinely impressed with what I saw of the
work that is being done at Fort Sill, and
I only wish that my few hours with you
could have been longer.

Please remember me to General Potter

and to your other fellow officers who

showed me so many courtesies at The Field

Artillery School.

Sincerely,
(Signed) H. Moreanthan. Jr.

Mr. J. D. Balmer,
Brigadier General, U.S.A.,
Commandant,

The Field Artillery School,
Fort Sill, Oklahoma.
FK:eg

23
THE FIELD ARTILLERY SCHOOL
OFFICE OF THE COMMANDANT

FORT SILL OKLAHOMA

August 20, 1942.

Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury,

Washington, D. C.

Dear Mr. Secretary:

I am inclosing herewith pictures taken while
you were here at Fort Sill on your recent visit.
Let me assure you that it was a genuine
pleasure to have you, and I regret that time was not
available to show you more interesting operations of

the Field Artillery School.

Very sincerely yours,

Balmu
J. D. BALMER,

Brigadier General, U. S. A.,
Commandant.

Incls.

24

August 25, 1942.

Dear General Ridgway:

It was most kind and thoughtful of you
to have sent me the framed cartoon entitled
"We're On The Way!" The picture makes me

all the sorrier that I was not able to come
to Camp Claiborne as I had hoped and planned

to do.

My schedule last week turned out to be

so crowded that a visit to your Division on
the 18th was a physical impossibility. I

should like to feel, however, that this visit

has been postponed Father than canceled, and

that at some future date I may have the privi-

lege of inspecting your command.

Sincerely,
(Signed) H. Morgenthau, Jr.

Major General M.B. Ridgway,

Camp Claiborne, Louisiana.
FK:eg

File in Diary

25

August 25, 1942

My dear General Marshall:

I thought you might be interested
in the beginning of my address at Roanoke,

Virginia, where I talked about my recent
inspection trip of the Army.
Yours sincerely,
(Signed) H. Morgenthau, Jr.

General George C. Marshall,

Chief of Staff,

United States Army,
Washington, D. . C.

Delivered by 88 Agent
9:25 a.m. 8/26/42
File to NMC

26

August 25, 1942

Dear Henry:

I thought you might be interested
in the beginning of my address at Roanoke,

Virginia, where I talked about my recent
inspection trip of the Army.
Yours sincerely,
(Signed) Henry

Honorable Henry L. Stimson,
Secretary of War.

Delivered by SB Agent
9125 8/26/42.
File to NMC

27

August 25, 1942.

Dear Mr. Herner:

It was most thoughtful of you
to have sent me a set of the pictures
which your staff members took at the

War Bond celebration in Roanoke last

week. They are excellent pictures,

and they will always serve to remind
me of a most pleasant and heartening
occasion.

Sincerely,
(Signed) H. Morgenthan, Jr.

Mr. R. R. Horner,
Editor,
Herfolk and Western Magazine,

Roanoke, Virginia.
FK:eg

28

NORFOLK AND WESTERN MAGAZINE
PUBLISHED BY THE

NORFOLK AND WESTERN RAILWAY COMPANY
ROANOKE, VIRGINIA
August 22, 1942

R. R. HORNER
EDITOR

HAROLD T. FREED
ASSISTANT EDITOR

PAGE NELSON PRICE
ASSISTANT EDITOR

Hon. Henry Morgenthau, Jr.,
Secretary of the Treasury,
Washington, D. C.
Dear Mr. Secretary:

Members of our editorial and photographic
staff covered your visit and the War Bond rally in Roanoke

on last Thursday. I am attaching a set of pictures which
we made, with the thought that perhaps you would like to
have them for your files.

I want to take this opportunity to express
our sincere appreciation for the honor you paid our city
and for your very fine talk. Your presence in Roanoke was
an inspiration to our citizens.
We of the Norfolk and Western were particularly
gratified with the War Bond celebration, inasmuch as 99.8
percent of our more than 23,000 employees have purchased

or subscribed to bonds since the inauguration of our recent
system-wide bond selling campaign.

With all good wishes, I am
Cordially yours,

R.R.H.
RRH:C

AUG 24 not

29

August 25, 1942.

Dear Mr. Kelley:

Thank you very much for your letter
of August 21st and for the copy of the

Reanoke Honor Roll which you enclosed.

Looking back upon last Thursday,

I feel that it was a most heartening
occasion and that Roanoke's example

should stimulate other cities throughout
the United States to greater effort and
achievement in the War Bond campaign.

It was a real pleasure for me to have
come to Reanoke, and I appreciate all

that you and your committee did to-make
the meeting and the dinner so successful.
Sincerely,
(Signed) H. Morgenthau, Jr.

Mr. N. W. Kelley,
President,

Chamber of Commerce,

Reanoke, Virginia.
FK:eg

KELLEY: PRESIDENT

B.F. MOOMAW. SECRETARY

ROBERT L LYNN. VICE-PRESIDENT

30

FRANK W. ROGERS, NATIONAL COUNCILOR

AUG 6241942

-

ADVISORY COUNCIL
PAST PRESIDENTS

DIRECTORS

JAS.P.WOODS

DSEPH CRAWFORD

CHAMBER OF COMMERCE

W. HARRISON
L. JORDAN
W. KELLEY

OF

L LAWSON, JR.

OBERT LYNN

ROANOKE, VIRGINIA

D. NININGER
RANK W. ROGERS
ENRY E. THOMAS

INCORPORATE

GILBERT WOOD

August 21, 1942

CHURCH AVENUE, S. W.
P.O. BOX 20

L.B. DAVIS

JOST ENGLESY
C.R.WILLIAMS

1917

1930
1931

1933-34

D.D. HULL,

1936

E.R. JOHNSON

1998

PAUL c. BUFORD

1939

N.W. PUGH

1930

LEO F. HENEBRY

1931

C.T. DUDLEY

1933

E.D. HININGER

1933

CLEM D. JOHNSTON

1934

J.B. BASKERVILLE

1936

M.A. SMYTHE 1936-37

JAS. TURNER 1938

PHONES 6189-6189

REFER TO FILE

R M. SMITH

1939

JAMES J. IZARD

1940

FRANK W. ROGERS

The Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury
Washington, D. C.

Dear Mr. Secretary:

We are sincerely grateful to you for honoring us with your
presence in our city yesterday.
The anticipation of your coming here was a material contribution in boosting the sale of War Bonds under the payroll savings plan.

The very fact that you appeared in person before a Roanoke audience and
your splendid and inspiring address, which was also heard by many

thousands over the air, will add impetus to further participation under
the payroll savings plan.
I am transmitting to you herewith a copy of the Honor Roll,

which was presented to you yesterday by the Chairman of our War Savings
Committee, Mr. Nicholson, and attached thereto is a summary of the report.

We regret that this report, while a splendid accomplishment, does not
fully measure up to the high degree of achievement of "every company",
as stated in your address, but it is our sincere hope that we may attain

the final goal in the very near future.

We regret so much that weather conditions did not permit us to
hold our meeting in the stadium, as we know you would have been very much
impressed with the splendid pageant that had been arranged for you.
Everyone here was very much pleased with the opportunity of
seeing you in person and hearing you speak. We sincerely hope you will

find it convenient to pay us another and longer visit.

Very sincerely yours,

nukelley

N. W. Kelley, President

"THINGS DON'T JUST HAPPEN"

1941

31

SUMMARY OF HONOR ROLL

Submitted to
Secretary Morgenthau in Roanoke, Virginia, August 20, 1942

Number of "Minute Man" Firms - Roanoke and vicinity

211

Number of 100% Participation Firms - Roanoke and vicinity

141

Number of Firms 10% Pay Allotment - Roanoke and vicinity

53

Number of Employees of 10% Pay Allotment Firms - Roanoke

and vicinity

Total Number of Employees of all Firms on Honor Roll

22,998
46,126

32

HONOR ROLL

of

FIRMS IN ROANOKE AND VICINITY

with

NINETY PER CENT OR BETTER PARTICIPATION

in

THE PAYROLL SAVINGS PLAN

PRESENTED TO

HONORABLE HENRY MORGENTHAU, JR.

SECRETARY OF THE TREASURY

AT ROANOKE, VIRGINIA

AUGUST 20, 1942

33
NUMBER OF EMPLOYEES

NAME

Abbot Proctor & Paine

4

Dr. Edgar Abram

3

American Bakeries Co.

*

138

American Oil Company, Roanoke Branch

26

Antrim Motors Inc.

26

Armour & Company

*

60

Art Printing Company

*

3

Auto Spring & Bearing Co.

*

Baer's

32

*

5

Bibee's Super Market

7

J. J. Bower & Co.

22

A. Bowman & Son

55

Brotherhood Mercantile Co.

10

Frank E. Brown

9

C. I. T. Corporation

8

Caldwell-Sites Co.

40

Cawley & Scott

3

Chamber of Commerce Staff

6

Chesapeake & Potomac Telephone Co.

263

City of Roanoke

675

L. Cohn & Son

12

Colonial-American National Bank

27

Colony Shop

5

Continental Oil Company

7

Continental Tramway Company

24

Cooperative Seed & Farm Supply

13

Joseph Davidson, Inc.

11

13

Dobson & Company
*

indicates 100% participation

34
NUMBER OF EMPLOYEES

NAME

8

Eagle Cleaning Co.
18

Engleby Electire Co.

24

Eskelund's Beauty Shop
8

Firestone Home & Auto
5

First Federal Savings & Loan Association of Roanoke
First National Exchange Bank

104

1

E. F. Flora, MD.
8

Food Specialty Co.
13

B. Forman & Sons

4

Frigidaire Division General Motors Corporation
5

S. Galeski Optical Company
21

General Motors Acceptance Corporation
18

Glenn-Minnich Clothing Co.
8

Goodyear Service Co.
18

Graham-White Sander Co.
18

Grand Piano Co.
55

W. T. Grant Company
10

Graybar Electric Company
27

Hammond's Printing & Litho. Works
2

Harrison Jewelry Co.
2

Hi-Lo Market
224

S. H. Heironimus Co., Inc.
15

Henebry & Son
8

S. P. Hite Company, Inc.
10

Home Lumber Corporation
17

George T. Horne & Company
67

W. W. Huff Awning Company, Vinton, Va.

indicates 100% participation

*

00

35

NUMBER OF EMPLOYEES

NAME

Ideal Plumbing & Heating Co.

11

2

International Business Machines Corporation
6

International Harvester Company
14

Jefferson Theatre

38

Johnson-McReynolds Chevrolet Corporation
13

W. G. Jones & Co., Inc.
17

Joy Shop
2

Dr. H. M. Kaminester
15

Kenn's Inc.

7

Kelsey & Lyons Inc.
6

Henri Kessler
5

Killinger's
8

Kingoff's Inc.
6

G. R. Kinney & Co.
7

David Kohen & Co.
13

Lazarus Inc.
4

Lee, Alex Y.
12

Lerner Shope of Virginia
10

Phillip Levy's Underselling Store Inc.
108

Lewis-Gale Hospital Inc.
11

Liberty Trust Bank
8

Lipes Pharmacy
6

Loose-Wiles Biscuit Co.
7

Lord's Inc.
8

Lorraine Shop
4

Melcolm's
28

Marsteller Corporation
6

The Meiringen

indicates 100% participation

36
NUMBER OF EMPLOYEES

NAME

Metropolitan Life Insurance Co., Roanoke Branch

25

Wayne C. Metcalf, New England Mutual Life Ins. Co.

3

James W. Michael's Bakery Corporation

42

Mick or Mack Stores Co., Inc.

*

41

Montgomery Ward & Co.

*

54

Moore-Williams Clothing Co.

4

Morris Plan Bank

35

Mountain Trust Bank

30

Thom McAn

2

McCorkindale & Company

3

McLellan Stores Company

33

Natelie Shoppe

12

National Biscuit Company

28

National Cash Register Co.

11

A. L. Nelson Truck Company

14

New Vogue Cleaners & Dyers

14

Norfolk & Western Railway Co., Roanoke only

7,428

Norman-Shepherd Inc.

8

Old Dominion Candies Inc.

66

Old Dominion Coal Iron & Coke Corporation

*

4

M. J. Patsel Inc.

*
6

11

Patterson's Drug Store

74

*

Peoples Service Drug Stores
*

John H. Pence

2

Dr. Pepper Bottling Co.

37

Pepsi-Cola Bottling Co., Inc.

14

*

A. S. Pflueger

4

26

Phelps & Armistead Inc.

indicates 100% participation

*

37
NUMBER OF EMPLOYEES
NAME
*
1

Dr. Leo Platt
5

Pollock's
97

N. W. Pugh Co., Inc.
306

Puritan Mills Inc.

110

Railway Express Agency Inc.

96

Rainbo Bread Co.
9

Remington-Rand Inc.
13

Re-Nu Cleaners
36

Richardson-Wayland Electrical Corporation
35

Roenoke Coca Cole Bottling Works Inc.
134

Roanoke Gas Company
29

Roanoke Iron Works
54

Roenoke Iron & Bridge Works
115

Roanoke Linen Service
?

Roenoke Mattress Company
18

Roanoke Merchants Association Staff
456

Roanoke Mills Inc.
23

Roanoke Photo Finishing Company
19

Roanoke Printing Company
202

Roanoke Railway & Electric Company
10

Roanoke Ready Mix Concrete Co., Inc.
41

Roanoke Scrap Iron & Metal Co.
30

Roanoke Tractor & Equipment Company
27

Roanoke Truck Depot Inc.

442

Roanoke Weaving Company
8

Sam's
2

Saunder's Pharmacy
69

Schulte-United

indicates 100% participation

*

00
NUMBER OF EMPLOYEES

NAME

Sears Roebuck & Company

46

Shenandoah Life Insurance Co. - Home Office

Sherrill's Colonial Furniture Shop
M. Sidney's Clothing Co.

*

31

*

1

Shepherd's Auto Supply Inc.

126

*

14

Sigmon Brothers

3

Smartweer-Irving Saks Inc.

33

H. F. Sommardahl

*

2

Southeastern Optical Company, Inc.

Southern Dairies Inc.

*

11

13

*

Southern Varnish Corporation

40

Samuel Spigel Inc.

16

Standard Drug Company

33

Stauffer Chemical Company

59

Joseph Stern

3

Stiff's Villa Heights Pharmacy

3

120

Stone Printing & Manufacturing Co.
Storage Garage

3

20

Sunnyside Awning & Tent Co.

33

Swift & Company

14

Tidewater Supply Co.
Turner & Turner

2

14

Virginia Auto Parts

1,611

Virginia Bridge Company

8

Virginia Iron Coal & Coke Company
41

Virginia Scrap Iron & Metal Co.
*

65

Western Union Telegraph Company

Westinghouse Electric Supply Co.

indicates 100% participation

8

*

39

Wood Shoe Company

*

Witten-Martin Furniture Co.

NUMBER OF EMPLOYEES

6

NAME

*

3

Woods Chitwood Core Rogers & Muse

10

WSL S Radio Station

16

40

NAME

American Viscose Corporation

Atlantic Greyhound Lines

NUMBER OF EMPLOYEES
3750
178

Atlantic & Pacific Tea Company

25

Becker Millinery Corporation

11

Bush & Hancock

Central Manufacturing Company

Cinder Block Incorporated of Roanoke

8

19

118

Fink's Jeweler

12

Klensall Cleaners

18

Loebl Dye Works Inc.

17

McKesson & Robbins, Inc.

36

Noland Company Inc.

32

Rathskeller

13

Standard Oil Company

12

Thornton & Creasy
Trompeter's Bakery

7

7

U.S. Alcohol Tax Unit
National Park Service - Blue Ridge Parkway
War Savings Staff

National Theatre Corporation

5

60

2

49

41

LABOR ORGANIZATIONS

International Brotherhood of Electrical Workers, Local Union No. 813
Sheet Metal Workers International Union, Local Union No. 54
International Brotherhood of Railway Carmen, Local Union No. 61

International Association of Machinists, Local Union No. 165
International Brotherhood of Firemen and Oilers, Local Union No. 741

International Association of Machinists, Local Union No. 942
United Association of Plumbers and Steamfitters, Local Union No. 491
International Brotherhood of Railway and Steamship Clerks and Freight
Handlers, Local Union No. 538
Freight Handlers Local Union No. 6168
Teamsters, Chauffeurs, Warehousemen and Helpers, Local Union No. 171

Textile Workers of America, Local Union No. 202, Covington, Va.

Textile Workers of America, Local Union No. 11

42
NUMBER OF EMPLOYEES

NAME

Altavista, Virginia
Altavista Mills

847

*

850

The Fane Company

Bedford, Virginia
250

Bedford Paper Company

-

Hampton Looms

345

Piedmont Label Company

110

Covington, Virginia
400

Covington Weaving Co.

1058

Industrial Rayon Corporation

Fieldale, Virginia
Marshall Field Towel Mill and Hosiery Mill

950

Lynchburg, Virginia
400

*

Glamorgan Pipe & Foundry Co.

Martinsville, Virginia

1241
1241

Jobbers Pants Company

1100

Dupont Company

175

Virginia Underwear Company

300

Fontaine's Converting Works

Rockbridge, Virginia
1100

*

Blue Ridge Company

Waynesboro, Virginia
2500

Dupont Company

1600

Wayne Manufacturing Company

500

Crompton Shenandoah Company

225

Basic Witz Furniture Company

Wytheville, Virginia
*

The Freezer Shirt Company

* indicates 100% payroll

100

43

NAME

NUMBER OF EMPLOYEES

Various Locations
Miscellaneous Industries

12,000

44

August 25, 1942.

Dear Mr. President:

I am delighted to hear from you
that the Filipino War Bond Committee

in Hawaii has doubled its quota. I
know that your speech will help to
achieve similar results in the future,
and I want you to know that we at the
Treasury are grateful to you.

I should like to take this oppertunity of sending you slightly belated
birthday congratulations, with all
good wishes to you for your future

health and happiness.

Sincerely,
(Signed) H. Morgenthau, Jr.

Henerable Manuel L. Queson,
President, Commonwealth of

the Philippines,

1617 Masaschusetts Avenue, N.W.,
Washington, D. c.
FK:eg

Diary

AUG 22

Keep
Office of the President
of the Philippines
Washington, D.C.
August 20, 1942

My dear Mr. Secretary:

In relation to my previous letter, I am pleased
to inform you that the Filipino War Bond Committee
in Hawaii sold $2,000,000 in war bonds - twice as
much as they were asked to raise. In their radio

program last night in which I took part from here
by broadcasting a speech, copy of which is enclosed,
they stated to me over the radio from Honolulu that
they were starting another campaign to sell war bonds.
Very sincerely yours,

launh Prepar.
The Honorable

Henry Morgenthau, Jr.

Secretary of the Treasury

Washington, D.C.

45

46

My Beloved Countryment

One year ago today, on the 19th of August 1941, I

celebrated my 63rd birthday anniversary in Manila in
the Palace of Malaoanan, the official residence of the
President of the Commonwealth of the Philippines. My
heart WILS heavy and my mind grieviously concerned over the

future of our country. The signs of an impositing and, as
it seemed to m, inevitable war, were before my eyes as
reports from abroad daily reached my desk. Addressing
Vice President Wallace of the United States over the

radio from the library of Malacanan, I said on that
occasions

"In this grave national emergency, the stand of the
Filipino people is clear and unmistalable. We owe
loyalty to America and we are bound to her by bonis

of overlasting grutitude. Should the United States
enter the war, the Philippines would follow her and

fight by her side, placing at her disposal all our
manpower and all our material resources, however

limited these might be. We stand with the United

States in life and in death."
What I then had predicted and pledged has now come

to pass. The American flag has been assailed and our

country matonly attacked by the hordes of Japan. The
Filipino people fought side by side with the United
States, placed at her disposal all our manpower and all

47

-8our material sources. Our boys, the best that we had,
shed their blood, even as the American boys shed theirs,
in defense of the Stars and Stripes and our beloved father-

land. We stood and we still "stand with the United States

in life and in death."
The 19th of August 1948 finds me and my government

in exile in Washington, D.C. where, by invitation of President Roosevelt, I have come vi th Vice Pre aid ent Ossem
and the other members of my Mar Cabinet. I am informed

that you are gathered today to celebrate this 64th anniversary
of my birthday. Such an evidence of your unfailing support
and affection must necessarily warm my heart, piereed and

saddened as it is, for you male - feel that I am not
really in exile here, as I still am in the midst of my
countrymen. Indeed, I may go further and say that
the unusual reception accorded - by the President of the

United States and the highest officials of his government,
as well as the demonstrations of friendship given - by
the American per ple since my arrival, have made me feel

at home. Nevertheless, it is still true that this is
the loneliest birthday I have ever had. My heart is
grieved beyond compare by the lives lost and the emelties
suffered by our people. Tears of blood have been dropping
day after day from my was for those who have died the

death or heroes, for their mothers, their widows, and
their orphans. I can weeping, too, for the 111 fate that

48

-3has befallen our country, now under the heels of the
invader.

But there is no reason to despair and lose hope.

America, through the plighted word of its great leader,
President Roosevelt, has assured us that our freedom will
be redeemed and our independence established and protected.

Indeed, I have already achieved, sime I came to this
country, what, in effect, amounts to the recognition of
full Philippine nationhood when, in the month of June

last, I signed the Atlantic Charter and took my seat
in the Pacific War Council. We are now a member of the

United Nations - the nations that are united in the
common purpose and the firm determination to destroy

the Axis Powers and bring about the brith of a now

world - a world with greater freedom for everyone;
a world without fear and without want; a world where
all of us can live in freedom to speak and think and
worship; a world where evail men can no longer break
the peace.

I know that you are not gathered only to calebrate
my birthday. In this honoring me you are also rededicating yourselves with - to the one single purpose which

now unites all the Filipinos - the reconquest of our
beloved Philippines, end, to the still greater cause of
freeing mankind from despotism and military rule.

49

To you Filipinos who have joined the Army of the
United States and now constitute a Philippine Unit that

is being trained in California, I send my greetings
and convey myconfident expectation that they will
prove to be worthy brothers in arms of the heroes of
Bataan and Corregidor. To these other Filipinos who

have given their contribution to the war efforts of
American in many other ways, my thanks and my plaudits.

And to you the Filipinos a Hawaii who have purchased

$2,000,000 in war bonis, all honor and glory. You
have given from your earnings and your savings more

than you have been usind to give. I am proud of you

knowing that in the future you will do even more.
What you Filipinos in the mi inland of America, in
Hawaii and in other parts of the world, and, especially,

you, Filipinos, in the hills and in the jungles, in the
plains and in the cities, in the towns and in the
barrios of our conquered but undaunted Philippines, what

all of you are doing to help win this war, is the best
birthday gift that I can receive.
May God bless each and everyone of you. May He

grant, tco, that viotary shall not be too long delayed,
so that I may set my eyes again, on our beautiful
Philippines. But no matter how long the war lasts,

50

I count upon every red-blooded Filipino to stand

fast and firm to the bitterest, but, I am sure,
glorious and triumphant end.

as SI M a &V
OH LEEVENBA
OFFICE

51
AUG 25 1942

My dear Mr. Secretary:

I - enclosing a brief statement "A Wartime Program for United
States Farmers" which the Treasury intends to publish at once in
pamphlet form for wide distribution among farm people in the interest
of the War Savings Program. The principles outlined in this statement
will constitute the Agricultural War Savings Program of the Treasury.
I am sure you will agree with me on the soundness of this program and
I would appreciate a letter from you to be used as a foreword, which

would indicate your warm approval and bespeak the hearty cooperation

of all agricultural agencies.

The success of the agricultural phase of the Bar Savings Program

is vital to the Nation and to the financial security of farm people
themselves. One important step in attaining this objective is to get

general agreement as to the proper place of investment in War Bonds

in the general financial program of farmers in this war period. This
statement attempts to set forth the principles of a sound program and
thus resolve the apparent conflict between the repayment of debts and

the purchase of War Bonds.

The cooperation of the Department of Agriculture, of State and
County War Boards, and of the Agricultural Extension Service has been
of the greatest value in the War Savings Program among farm people.
The principal weakness in the program to date has been the lack of

qualified men on the War Savings Staff to assist the volunteer groups
in rural counties in organising for effective education and follow-up.
The Treasury is now taking steps to correct this weakness by employing
a competent man with agricultural training and experience in each

important agricultural State. The principal duty of these non will be
to assist county committees in obtaining the fullest cooperation of
all agricultural agencies in an educational program to inform every
farm family of the advantages to the Nation and to themselves of
building a financial reserve in War Bonds.
The only effective way of avoiding the disastrous effects of
inflation and deflation is through using the increased farm incomes
of the war period to get debts in shape and to build financial

52

-2reserves. Since time is pressing your prompt cooperation in this
matter will be sincerely appreciated.
Sincerely,
(Signed) H. Morgentbau, Jr.

The Honorable

The Secretary of Agriculture
Washington, D. C.

WIM:CKE

copy NMC
copies Thompson

53
A WARTIME PROGRAM FOR UNITED STATES FARMERS

William I. Myers, Consultant
War Savings Staff
United States Treasury

Farmers, like all other citizens, are anxious to do their full share
in the nation's war effort, including assistance in financing the war
through the purchase of War Bonds. However, the farmer's problem is more

difficult because, unlike the factory worker, he has to finance his own
job as well as his home. The average investment per worker in United
States farms is approximately the same as in industry. However, the investment in plant and equipment used by the industrial worker is provided
by investors, while the investment in farm, livestock and equipment is
usually financed by the farm operator.
1. Maximum Production of Essential Foods and Fibers.

The first and most important job of farmers is the maximum production
of essential foods and fibers for our armed forces, our allies, and ourselves. Food production is of equal importance with the production of
planes, guns, and ships. The requirements of our allies are increasing
steadily. There is a oritical need for all that we can possibly produce
as long as the war lasts and at least a year or two thereafter. With
increasing shortages of labor, machinery and farm supplies, the maximum

efforts of farmers and their families will be required to meet these
expanding requirements.

In order to fulfill his obligation for maximum production of food,
it is necessary for every farmer to develop and maintain an efficient
farm business Ae a result of the war, there has been a substantial increase in the requirements of working capital for efficient farm operation.
This is partly due to higher prices and partly to the fact that adequate
inventories of feed, fertilizer, spray materials and machine parts must
be maintained in order to avoid delay at critical periods. It is good

business to use the credit necessary for intensive operation but debts
should be kept at the lowest point that will permit an efficient business.
Conditions are favorable for enlarging a small farm business to efficient

sise if labor is available and it can be financed safely. However, it is
unwise to use credit to enlarge farms beyond the sise necessary for
reasonable efficiency.

2. Get Debts in Shape.

The second job of farmers is to get their debts in shape by reducing
excessive debts to a safe basis. There is no conflict between the reduction of debts and the War Bond program. Income paid on debts does not
compete with the war effort and hence does not contribute to inflation.
Then, too, such payments are available for use by creditors or credit

54
-2-

agencies for the purchase of War Bonds or other Government securities.
Every farmer, no matter how heavy his debts, will want to buy some

War Bonds for the satisfaction of feeling that he is giving some direct
financial aid to his country in this great emergency. However, in order
to insure their continuing operations as food producers, heavily indebted
farmers should use the major part of their increased incomes to reduce
their debts to a conservative level so they can withstand bad years which
may come later. After paying up delinquencies and extensions, if any,
the next step is the reduction of excessive mortgage debts to a safe
basis. Land Bank Commissioner loans and other emergency second mortgages

should be paid off as rapidly as possible. Production loans should also

be reduced to a conservative level.

It is equally important for farmers to get the debts of their 00operatives in shape. Efficient cooperatives are of vital importance in

enabling farmers to meet the demands of the victory food program with
wartime shortages and restrictions. Cooperatives perform necessary
services in marketing farm products and purchasing essential farm

supplies that can be done most effectively by group action. The financial

requirements of cooperatives have also increased substantially because of
higher prices and the necessity of maintaining adequate inventories to
meet transportation emergencies. In this period of higher farm incomes

it is highly important to strengthen the financial position of essential

farm cooperatives to withstand bad years. This can be done by reducing
debts, by increasing their net worth through increased investment by
members, and by building financial reserves through investment in War
Bonds or other Government securities.

3. Invest in War Bonds to Help the Nation and to Build Financial
Reserves.

The third job of farmers is to invest in War Bonds to help the
Nation and to build financial reserves. Farmers who are out of debt
can begin at once by investing all of their available income above
necessary business and living expenses in War Bonds. The experience

of the last war period indicates that such farmers will find greater
security and satisfaction in the long run in building financial reserves
to protect their farms and their standard of living than in enlarging
their holdings beyond the sise necessary for efficient operation. The
possible profit from the speculative purchase of farm land in periods
of favorable prices and incomes is seldom worth the worry and the risk

of losing all if a severe depression should follow. In addition
speculation in farm land is harmful to agriculture and to the Nation.

For farmers with moderate debts or who have reduced their financial

obligations to a safe basis, patriotism and self-interest are served by
investing in War Bonds to the limit of their available net incomes,
postponing unnecessary expenses until after the war has been won.

55
The savings invested in War Bonds provide our Government with an

important part of the funds required to meet the costs of this world-wide
total war. Enormous expenditures are called for to provide men, planes,
ships, guns, munitions and food for our armed forces and our allies.
Taxes cannot be increased enough to meet these costs in full. It is
imperative that farmers as well as other citizens should eliminate unnecessary expenditures and transfer these savings to their Government
through investment in War Bonds.

4. War Bonds are the best form of financial reserve ever offered to
United States farmers.

War Bonds are the promises to pay of the strongest government in the

world. They are not transferable but the full investment will be repaid to
the owner if needed at any time after sixty days from issue. If left Tor
one year or more, interest will be received in addition and if left to
maturity, in ten years, the investor gets back $4.00 for every $3.00 put in.
During this war period the production of automobiles, farm tractors,

combines and other machinery will be greatly reduced because of the need

of ateal and other critical materials for war purposes. A part of the

money received by farmers for their products is pay for the wearing out

of all types of farm equipment. It is not income but is a return of working capital which is being worn out. The money that would ordinarily be
used to replace automobiles and farm equipment should be invested in War
Bonds as a depreciation reserve which will be available for replacement
after the war.
Many farm families will now have money available for the purchase

of electric refrigerators or water systems, or other home equipment, or
for the improvement of farm homes, but these facilities for comfortable
living are not available. By investing the cost of the desired improvements in War Bonds it will be possible to insure their purchase when
factories have changed back from the production of war goods to those of

peace.

After debts have been reduced to a safe basis, it is safer and better
for most farmers to build an adequate financial reserve through investment
in War Bonds than to apply all available income on debts. If all income
is applied on debts, it will probably be necessary to borrow again in
order to replace tractors or automobiles or other farm machinery when
they become available. At some times in the past it has been difficult to
borrow especially when money was needed most and these conditions may re-

our. A financial reserve in War Bonds is available at any time for any

purpose-for the purchase of machinery, for the improvement of homes, for

education of children, for unexpected hospital bills, or for the payment
of taxes and debts. The slight difference in interest between the rate
paid on debts and that received on War Bonds is a small price to pay for
the insurance which such a financial reserve will provide.

56

Patriotism and self-interest combine to make an investment in War

Bonds the best possible form of financial reserve for farm people. Unnecessary expenditure in wartime is unpatriotic and wasteful. By post.
poning the spending of the increased farm incomes of the war period until
after the war has been won, farmers will help their country and themselves.
At that time the gradual expenditure of these financial reserves will
help to stabilize business conditions and employment in the period of
readjustment from war to peace. It will also provide productive employment for the returning men of our armed forces after victory has been
won. By using the peak incomes of prosperous years to fill the valleys
of depression years, farmers can protect their farms and their standard
of living in unfavorable periods that may follow.
The financial welfare of farm people in the next two decades depends

to a great extent on the wise utilization of the higher farm incomes of
the present war period. For the first time since the last World War, the
incomes of farmers generally will provide a margin for reserves above

necessary expenses. The overexpension and speculation in agriculture between 1914 and 1920 resulted in suffering and loss in later years to
thousands of farmers who expanded their business on credit at the inflated
values of that period. The only effective way of avoiding the disastrous
results of inflation and deflation is through using the increased incomes

of this period to get debts in shape and to build financial reserves in

War Bonds.

57

approx
814/42

A MESSAGE TO THE AMERICAN FARMER.

This war we are waging is being fought on many fronts. It is
being fought from the home and from the farm as well as on the field
of battle. On your farm front you are already raising food for freedom
in volumes never before reached. You are furnishing scrap iron and are
contributing your work and money to many war organizations.

You and your family are also buying War Bonds. It is this vital
part of your war work that I wish to discuss with you, as one American
farmer writing to another.
If you didn't have enough money for seed and if planting time were
drawing near you would probably borrow seed money and put up something
you own as security. You would pay this money back and take up your

note when you harvested.

Victory must be planted like any crop and it takes many tools to
cultivate it, too. Your government needs money to put this crop in and
it asks that you lend it your money for this purpose. The United States
Treasury will give you a note, & War Savings Bond, for the use of your
money. This note is actually a first mortgage on all the resources,
farms and industries in the United States because your government is
the chosen representative of those resources, farms and industries.

When we win this war, when we harvest Victory and Freedom, you who

are buying War Bonds regularly today will be prouder **ill of the part
you are now playing. You will have secured your own future, too, along
with that of your Nation, because you will have a good backlog of soundly
invested money always ready in case of poor crop years or misfortunes.

We must plant mightily to harvest Victory.
Sincerely,

58

August 25, 1942.

Dear Henry:

Thank you for your letter of August 24,
telling no of your work as Chairman of a new
committee in connection with savings banks'

cooperation in the war effort.

I shall be very gind to see you and to
talk over with you the ideas that you have is
mind. I have put down on my calendar as appointment for 3:00 p.m. Tuesday. September 1,
and hope that will be a convenient hour for

you to visit my office.
with good wishes,

Sincerely,
(Signed) Henry

Mr. Henry Bruise,
President, The Bevery Savings Bank,
110 East 42nd Street,
New York, New York.

GEF/dbs

Photostat NMC

THE BOWERY SAVINGS BANK
110 EAST 42mm STREET
NEW YORK

HENRY BRUERE
PRESIDENT

August 24, 1942

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

I have been appointed chairman of a special committee
of the National Association of Mutual Savings Banks whose

purpose is to stimulate in every way possible the functioning of the savings banks in the war effort. This committee
has been made up of the most active individuals in the
Association from all parts of the country with a view to
continuing and developing the widest cooperation between
the banks and the government in financing the war.

I have soma ideas in respect of promoting savings
and the use of the customary channels of savings to mop

up funda for financing the war, as has been successfully

donc in England.

I would like to talk personally with you about the
matter. It would be most convenient for me to come to
Washington doze Tuesday. Tuesday, September first would be

Good for no if that would suft you.

Faithfully yours,

HB

60

August 25, 1942.

Dear Mr. Mayers

On my return to the office I find year letter
which was acknowledged on its receipt here.

Thank you for what you cold of the work I have

been able to do since easing to the Treasury. If
you are ever in Washington, I shall be clad to greet

you. Thank you also for your offer of service is
connection with the war effort.
Sincerely,
(signed) H. Morgenthan, Jr.

Mr. Louis 3. Mayer,
Notro-Boldaya-layer Pictures,

Oulver city, California.

GEF/dbs

61
Days

A9

ETRA GOLOWYN-MAYER PICTURES
LCALIFORNIA
VER-Y
OFFICE OF

LOUIS B. MAYER

August 10, 1942

Dear Mr. Morgenthau:

I have just returned from a two
week trip away from the studio, and I hasten to answer
your letter of July 22nd.

It was a privilege to be of some
service to you. I do have one regret, however, and that
is that I have never had the pleasure of meeting you
personally. I know your Father very well and I have
great regard and affection for him.
The reason for my desireto know

you personally is that I am so proud of your record in

a most difficult position, particularly in this trying

era. During my lifetime I cannot recall of a Secretary

of the Treasury who has been faced with the burdens you
have and wherever I turn I hear complimentary remarks
about you, and it pleases me very much.

If I can be of any further service
or comfort to you to lighten your burdens, please do not
hesitate to give me the opportunity.
Sincerely.

Honorable H. M. Morgenthau Jr.

Secretary of the Treasury
Washington, D. C.

NO AGREEMENT OR ORDER WILL BE BINDING ON THIS CORPORATION UNLESS IN WRITING AND SIGNED BY AN OFFICER

62

August 17. 1942.

Dear Mr. Mayors

In the absence of the Secretary,
who is away from Washington, I as

acknowledging your letter of August 10.
As seen as Mr. Norgenthes is back as

his deek, I shall be very clad to bring
is to his attention.
Sincerely yours,

(Signed) H. S. Klotz
m
H. 3. Kiets,
Private Secretary.

Mr. Louis a. Mayer,
Notro-Boldwya-Hayer Pictures,

Oulver City. California.

GEF/dbs/dma

63

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE August 25, 1942.
TO

Secretary Morgenthau

FROM

Ferdinand Kuhn, Jr.

Here's a relic of our Disney filmr_It has just
been published. I thought you'd like to see a copy.

F. K

TheYANKEE DOODLE

SPIRIT
from the
WALT DISNEY MOTION PICTURE

"THE NEW SPIRIT
PRODUCED FOR THE U.S TREASURY DEPT.

TITLE PAGE © 1942 WALTDISNEY

3

2

The Yankee Doodle Spirit

That

cheering

makes

the

Words and Music by

OLIVER WALLACE
and CLIFF EDWARD
With martial spirit

CHORUS

YAN-KEE DOO-DLE SPIR-I

in

some-thing that's

YAN-KEEDOO-DLE SPIR-IT now that's shoul-der-in

What's

that

Southern

NY
of

Public

Free

dom

gling

Free

Reserved

For

gun,

Printed U.S.A

dom,

your

4

Rights

that

won,

our

And

ours!

show

the world that this YAN KEE DOO-DLE

yours

There's

KEE DOO-DLE SPIR-I

and

for

65

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE August 25, 1942
TO

Secretary Morgenthau

FROM

Mr. Thompson

Respecting complaints on delays in issuing bonds to persons who have

come into the pay roll deduction plan, and your request that I investigate
the complaint of Mr. C. C. Smoot of San Francisco, as well as other complaints which are now ooming in mentioned in the memorandum of August 21st

from Mrs. Forbush, the following is reported,
Mr. Smoot is a P-3 engineer in the War Department, with headquarters
at San Francisco, who apparently was designated a Minute Man for certain

War Department employees in that city. Since receipt of his letter the
War Savings Staff replied under date of August 18th, informing him that a
copy of his letter was being forwarded to the San Francisco office of the
War Savings Staff with the request that they communicate with him direct

and assist in every way possible to adjust the situation complained of.
It is found that War Savings Staff officials have been working with War

Department officials with a view to simplifying as far as practicable
operations relating to the deduction plan, and it is hoped that much improvement will take place as the plan progresses.
Respecting other complaints of delays, it was found that the War
Savings Staff officials are actively engaged on a program of breaking up
bottlenecks wherever they are thought to exist and are using the current
statistics prepared by the Division of Research and Statistics as a guide

66

Secretary Morgenthau - 2

to improving the time period between the last payment on bond and delivery

of bond. While there may always be isolated cases of delay, it is evident
from what is being accomplished that this whole situation will improve
materially as persons become acquainted with the mechanics of the deduction
plan.

Any

67

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Secretary Morgenthau

FROM

Mr. Hase

AUG 25 1942

Subject: Operation of the payroll savings plan in companies
where deductions have reached 10 percent of pay-

roll.

Each week the names of organizations which have
reached or exceeded 10 percent of payroll deducted
for the purchase of war savings bonds are reported
to the Treasury in accordance with your request. These

reports cover plants, units, branches or subdivisions

of companies as each of these reaches the 10 percent
goal.

The table attached to this memorandum presents
summary data on the operation of the payroll savings

plan in the 50 largest organizations standing on the
payroll savings 10 percent honor roll last week. The
table below shows the progress of the attainment of
10 percent of payroll as reported since July 11, 1942.
Organizations Reported to be Deducting 10 Percent or
More of Aggregate Payroll Under the
Payroll Savings Plan

:

:

More Deduction

Employees as a

Percent of the
Total Number

in Organizations Reporting :

of Persons Ex-

More Deduction :

Savings Plans

:

:

10 Percent or

:
:

:

Date

sons Employed

:

Organizations
Reporting

Number of Per-

:

Number of

10 Percent or : posed to Payroll

:
:

:

July 11

5,143

460,195

2.9

July 29

9,079

953,893

4.3

August 12.

11,889

1,183,607

5.4

August 19

13,078

1,327,960

6.0

Attachment

68

Fifty Largest Firms on theAugust
Payroll
10 Percent Honor Roll
19 Savings
1942
(As Reported by the War Savings Staff's State Administrators)
Number
of

Name of firm and state

General Electric Co. N. Y
United Aircraft, Conn

Oregon Shipbuilding Co., Ore
Southern Bell Telephone & Telegraph Co., Ga
Westinghouse Elec. & Mfg. Co., Pa

Sun Shipbuilding & Drydock Co. Pa

Bethlehem Steel Co. Mass

Bell Telephone Co. of Pennsylvania, Pa
Standard 011 Co. of California, Cal
Glen Alden Coal Co., Pa

Hudson Motor Co. Mich
Denver Ordnance Plant, Colo

Consolidated Steel Corp. Texas
Federal Cartridge Co., Minn
Gulf Shipbuilding Co., Ala
E. I. duPont de Nemours & Co., Okla
Kaiser Co Wash

National Cash Register Co., Ohio
Stewart Warner Co., Ill
Hudson Coal Co., Pa

Approximate
aggregate

Percent of
aggregate pay

Average monthly
deduction
per employee

employees

monthly payroll

136,600
42,618
29,554
27,703
26,000

28,580
11,028
7,416
3,187
6,247

10

$ 20.92

10

25.88

10

25.09
11.50
26.43

24,297
23,177
19,705
18,005
16,700

6,113
4,880
3,173
3,580
2,000

10

16,485
14,747
14,066
11,772
10,499

4,452
2,536
2,884
2,058
2,145

11

10,401
10,000
9,383
8,734
8,398

(in thousands)

deducted

10
11

10
10
10

10

10

10
10
10

25.16
21.06
16.10
19.88
11.98
29.70
17.19
20.51
17.12
21.13

10

1,800
2,193
1,439
1,125

11

10

19.80
30.38
16.47
13.40

1,989

11

28.64

13

10

General Steel Casting Co. Incorporated, Pa

7,639
7,611
7,545
6,809
6,800

Tampa Shipbuilding Co. Fla
International Business Machines, N. Y
Deloo Products. Division of General Motors, Ohio
Beech Aircraft Corp. Kan

6,781
6,645
6,282
6,000
5,885

1,116
1,449
1,513

12

1,258

10

21.38

5,354
5,200
5,000
4,800

1,250

11

25.68

4,764

994

Twin City Ordnance, Minn
Savage Arms Corp. N. Y
Northern Pump Co., Minn

York Safe and Lock Co., Pa

& Va

American Boach Corp., Mass

Cities Service 011 Co. Okla

Y

Chesapeake Hygrade Food Potomac Products Telephone, Corp. N.

Brown-Bellows-Columbia, Texas

Delaware, Lackawanna & Western R.R., Pa
Kearney Trecher Corp. Wise

Kaiser Co. Inc., Ore
Colonial Stores, Ga

Cesana Aircraft Co. Kan
Mahoney Troast, N. J
Bayonne Associates, N. J

Carson Pirie-Scott & Co. (Retail) I11
United Airlines Transport Corp. N. Y
Armo Corp. N. Y

Cooper Bessmer Corp. Ohio

Permanente Metals Corp., Calif

Firestone Rubber & Latex Products, Mass

Eli Lilly and Co. Ind

R. P. Farnsworth & Co. La

4,400
4,311
4,200
3,800
3,741

10

1,977
1,842
2,301

10
10
14

10
10

26.20
27.83
47.37
19.74
21.80
24.09

16

10

10

*

10

623

10

12.98
20.86

10

.

Ex-Cell-0 Corp. Mich

14

1,329

43.16

13
10

*

*

10
11

3,620
3,602

1,187

3,584
3,500

510

11

747

10

3,500

908

3,498
3,437
3,358
3,116
3,103

708
542

575

1,185

13

12

44.35
15.66
21.34
31.13

10

20.24
22.07
17.13

13

47.97

10
14

10

August 24, 1942.

Office of the Secretary of the Treasury,
Division of Research and Statistics.
Not available.

69

Sales of United States savings bonds
August 1 through August 24, 1942
Compared with sales quota for same period

CONFIDENTIAL

(At issue price in millions of dollars)

:

:

:
:

:
1

3
4

5

7
8

31

106.8
112.2
121.0
127.4
137.1
140.4

80.9
83.1
83.2

155.0
164.9
180.8
197.1
215.9
225.5

190.6
205.1
227.1
247.9
271.0
287.7

81.3
80.4
79.6
79.5
79.7
78.4

14.2
5.4

254.2
263.9
281.6
297.1
313.1
323.0

319.2
332.2
353.0
373.6
397.4
415.1

79.6
79.4
79.8
79.5
78.8
77.8

13.1
4.8
10.1

78.7

9.9

15.9
16.4
18.8
9.6

17.6
15.5
16.0
9.9

30.5

353.5

449.0
462.9
484.5
505.0
527.8
544.2
575.0

:

29

92.6

107.3
134.4
154.1

Daily

quota
158.4%

date

date

quota

$ 26.3

$ 23.7

38.8

65.0
92.1

68.8
90.6
129.4

29.6

45.4
58.7
68.8
76.3

119.2
122.0
123.3
121.4

87.9
94.1
105.1

41.0

114.0
120.9
126.4

121.5
119.2
115.1
111.8
113.4
111.1

135.8
141.3
151.9
161.0
168.3
174.3

113.0
112.0
110.9
109.8
108.6
106.8

41.8

3.4

153.5
158.3
168.4
176.7
182.8
186.2

13.2

450.0
473.8
495.9
509.2

10.5

196.7

184.8
191.0
203.0
213.2
221.4
228.1

106.4

41.0

550.2

6.4
9.7

3.3

8.3

6.2

25.8

40.5
38.2
24.2

15.3
24.7
22.8
28.5
12.8

14.6

27.8
23.8
22.2

date

as % of

$ 26.3
27.0

to

to

134.0
139.5

8.8

August 1

Sales

to

:

28

7.8

50.8
63.8
86.8
111.7
128.2

as % of

August 1

Quota,

117.9
158.3
196.5
220.7

166.0
203.2
230.4

:

26

27

:

25

21.5

12.4
12.8
17.4
13.2

28.8
41.3
54.1
71.6
84.8

76.5
83.3
76.0

26.8

:

24

16.6

47.3
61.0
84.0

9.7

22

$ 7.7

36.2

28.7

21

$ 12.2

22.2
14.6

18

20

$ 12.2

$ 16.0

17

19

to

date

Actual sales

:

15

:

14

:

13

to

$ 14.0

13.0
23.0
25.0
16.4

: August 1 to date

date

$ 14.0

87.5%

:

12

quota

Daily

:

11

date

as & of

Sales

:

10

date

to

August 1

Quota,

:

to

Daily

Actual sales

Total
:
:

: August 1 : August 1 : to date

Date

no

Sales

Series F and G

:

Series E
: Quota,
Actual sales

111.0%

94.5
101.7
91.1
95.4
96.7
95.8

261.8
277.0
301.8
324.5
353.0
365.9

278.5
299.2
332.2
361.9
391.9
414.1

94.0
92.6

407.7
422.2

455.0
473.5
504.9
534.6
565.7
589.4

89.6
89.2

633.8
653.9

86.8

240.0

Office of the Secretary of the Treasury, Division of Research and Statistics.
Source: Actual sales figures are deposits with the Treasurer of the United States on account of proceeds of sales of
United States savings bonds. Figures have been rounded and will not necessarily add to totals.
Note: Quota takes into account both the daily trend during the week and the monthly trend during the month.

90.8
89.7

90.1
88.4

89.1
88.6
87.7
86.4

687.5
718.2
749.2
772.3
815.0

August 25, 1942.

70

CONFIDENTIAL

UNITED STATES SAVINGS BONDS - SERIES E

Comparison of August sales to date with sales during the
same number of business days in July and June 1942

(At issue price in thousands of dollars)

:
1
7

8

10
11
12
13
14

15

17
18
19

20
21

22

24

July

:

6

August

June
:

:
:

5

:

4

sales

:

August 1942

daily

Cumulative sales by business days
:

Date

August

August as

:percent of July
88.8%

$ 14,044

$ 14,044

$ 15,821

$ 19,834

22,178
14,575
12,988
23,004
24,959
16,429

36,222
50.797
63,785
86,789
111,748
128,176

30,701
47,523
77,320
95,044
116,643
139,390

27,841
40,811
58,199
82,988
98,197
125,245

118.0
106.9
82.5
91.3
95.8
92.0

26,805
9,885
15,921
16,356
18,760
9.578

154,981
164,866
180,787
197,143
215,903
225,481

164,161
183,238
209.787
225,532
243,938
261,766

134,157
154,242
169,920
186,470
201,700
225,684

94.4
90.0
86.2
87.4
88.5

28,683
9.737
17,650
15,525
16,026
9,881

254,163
263,900
281,550
297,075
313,101
322,982

284,111
296,344
327,712
339.951
358,135
376,396

233,218
249,033
261,321
280,742
291,729
321,114

89.5
89.1

30,522

353,504

394,984

331,806

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

86.1

85.9
87.4
87.4
85.8
89.5

August 25. 1942.

Source: All figures are deposits with the Treasurer of the United States on
Note:

account of proceeds of sales of United States savings bonds.
Figures have been rounded to nearest thousand and will not necessarily
add to totals.

71
CONFIDENTIAL
UNITED STATES SAVINGS BONDS - SERIES F AND G COMBINED

Comparison of August sales to date with sales during the
same number of business days in July and June 1942

(At issue price in thousands of dollars)

:
1
6

7
8

10
11

12
13
14
15

17

16
19

20
21

22

24

:

5

2

June

:

:
:

4

:
:

3

:

August 1942

July

:

sales

August

:

daily

Cumulative sales by business days

:

Date

August

August as

:percent of July

$ 12,222

$ 12,222

$ 12,597

$ 9,705

16,587
12,448
12,847
17,447
13,225
7.789

28,810
41,258
54,105
71,552
84,777
92,566

21,986
32,441
49,175
62,561
84,413
101,585

17,601
26,235
40,009
49,353
55,888
67,414

14,216
5,389
8,803
6,401
9,744
3,253

106,782
112,171
120,974
127,375
137,119
140,372

124,568
141,618
162,232
176,590
191,991
205,833

72,366
82,310
89,852
95,254
101,464
108,715

79.2
74.6
72.1
71.4
68.2

13,124
4,814
10,106
8,266
6,161
3,365

153,496
158,309
168,415
176,681
182,842
186,207

221,147
230,842
252,731
262,178
278,505
293,679

112,279
119,749
126,048
134,062
137,429
147,698

69.4
68.6
66.6
67.4
65.7
63.4

10,507

196,715

308,077

153,532

63.9

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

97.0%

131.0
127.2
110.0
114.4
100.4
91.1
85.7

August 25, 1942.

Source: All figures are deposits with the Treasurer of the United States on
Note:

account of proceeds of sales of United States savings bonds.
Figures have been rounded to nearest thousand and will not necessarily
add to totals.

72

CONFIDENTIAL

UNITED STATES SAVINGS BONDS - TOTAL

Comparison of August sales to date with sales during the
same number of business days in July and June 1942

(At issue price in thousands of dollars)

:
1
7
8

10
11

12
13
14
15

17

18
19

20
21

22

24

:

6

July

June

:

:
5

:

4

:

3

sales

August

:
:

August 1942

daily

Cumulative sales by business days
:

Date

August

August as

:percent of July

$ 26,267

$ 26,267

$ 28,418

$ 29,539

38,765
27,023
25,835
40,450
38,184
24,218

65,032
92,055
117,890
158,341
196,524
220,742

52,687
79,964
126,495
157,605
201,056
240,974

45,442
67,046
98,208
132,341
154,085
192,659

123.4
115.1
93.2
100.5
97.7
91.6

41,021
15,274
24,724
22,757
28,504
12,830

261,763
277,037
301,761
324,518
353,022
365,852

288,729
324,856
372,020
402,122
435,929
467,599

206,523
236,552
259.772
281,724
303,163
334,398

90.7
85.3
81,1
80.7
81.0
78.2

41,806
14,551
27,756
23.791
22,187
13,246

407,659
422,209
449,965
473,756
495,943
509,189

505,257
527,186
580.443
602,129
636,640
670,075

345,497
368,782
387,369
414,804
429,158
468,812

80.7
80.1

77.5
78.7
77.9
76.0

41,029

550,219

703,062

485,338

78.3

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

92.4%

August 25, 1942.

Source: All figures are deposits with the Treasurer of the United States on
Note:

account of proceeds of sales of Unites States savings bonds.
Figures have been rounded to nearest thousand and will not necessarily
add to totals.

73

August so, 1943.

Dear Randolphs

Thank you for your letter of August 19.

with its congratulations and - upon the
recent Sap issue. I appreciated your writing
- as you did.
Sincerely,
(Signed) Henry

Dr. W. Bandolyb Burgooo,

The National City Bank of New York,
New York, New Yesk.

GER/dbs

74

The National
City Bank
of New York
ESTABLISHED 1812

New York

August 19, 1942.

OFFICE OF

THE VICE CHAIRMAN
OF THE BOARD

Dear Henry:

Let me congratulate you on the sales of the 2 1/2 per cent
tap issue. This seems to me one of the most encouraging things that
has happened in the whole government financing program, for it indicates
that a regular coupon bond can be sold in larger amounts when a good

sales organization is built up and a vigorous and intelligent effort
is made.

This gives us reason to hope that a larger amount of the
budget can be financed outside the banks than our earlier estimates,

and suggests the desirability of putting on another drive in late
September or early October of the sort that we discussed when our group
was last in Washington.

The change in reserve requirements was well received this
morning, and I think that whole matter has been very well handled.

I hope you have had some holiday. I was away the first two
weeks in August, and am back again now, ready for action.
With cordial regards,
Sincerely yours,

Kanough
Honorable Henry Morgenthau, Jr.,

Secretary of the Treasury,
Washington, D. C.

WRB.H like the Runnel play as a, way and

I q a very difficult Actualizes

75

TREASURY DEPARTMENT
INTER-OFFICE COMMUNICATION

DATE August 25, 1942
TO

Secretary Morgenthau

FROM

Mr. Thompson

With reference to Colonel Greenbaum's memorandum concerning the

Empire Hotel Building in San Francisco I submit the following:
Early in May the Public Buildings Administration informed the
Treasury Department that it was necessary to expand Army and Navy

activities in San Francisco in the Federal Office Building and that
the Treasury Department should undertake to obtain commercial space and

vacate the Federal Building as promptly as possible.
Immediately thereafter a survey was made of between 50 and 60

commercial properties in San Francisco and the only space found in

close proximity to the Civic Center and Federal Building with sufficient
footage to accommodate our Treasury activities was the Empire Hotel,

having 230,000 square feet. The owners of this hotel, after much
negotiation, asked $2,000,000 net for the property. Arrangements were
made with the R. F. C. Mortgage Company to purchase the building for

use of the Treasury and War Departments on a rental basis, the rent to
be fixed by the R. F. C. Mortgage Company and paid for by the Navy and
War Departments.

In an effort to arrive at a fair price to be paid for the building
this office had it appraised by a valuation engineer of the Bureau of

76

-2Internal Revenue, by the Public Buildings Administration, and by the
Home Owners' Loan Corporation. These appraisements are much in excess
of the appraisement of $750,000 quoted in Colonel Greenbeam's memorandum.

Our Engineering and Valuation Division, Internal Revenue, appraised it

at $1,520,471; the Public Buildings District Engineer, (building only) at
$1,220,000, and H.O.L.C. valuation analysis, reproduction cost, at
$2,231,176. In addition to the above appraisals, an earlier appraisement
made by a private concern for the R.F.C. was on the basis of $1,510,095.

All of these estimated values were less than the asking price of
$2,000,000 and through further negotiations the Empire Hotel Company

finally agreed to recondition and partition the building at a cost not
exceeding $140,000. This had the effect of reducing the asking price to

$1,860,000. In addition, all floor coverings, certain office furniture,
venetian blinds, and items of portable equipment, which have an estimated
present value of approximately $60,000, were turned over to the Treasury
in the agreement. Hence the building stands to cost the Government
$1,800,000. This was regarded as an acceptable price by Mr. Williams

of the R.F.C., who arranged for the purchase on that basis.

In this connection, all of the negotiations entered into were
handled jointly with the advice of our General Counsel, Larry Bernard
having personally visited San Francisco to review the matter while it was
under discussion and Joe O'Connell handling the conferences and legal
phases at this end.

to

77
CONFIDENTIAL

August 13, 1942

MEMORANDUM FOR SECRETARY MORGENTHAU

Last night a lawyer, upon whose judgment I rely, telephoned to me from San Francisco
and gave the following information:

1. Treasury Department is reported
to be negotiating for the purchase of the Empire
Hotel at a price stated to be in the neighborhood
of $1,800,000.

2. My informant has heard various
people state that the price was extraordinarily
high and was told by a real estate appraiser of
unquestioned standing that he had occasion
some time ago to appraise the property at $750,000.

3. It was also stated that the property

has been offered for sale for some time for
$1,000,000, and that the stock of the company
which owns the property has a value of about
$800,000.

I gave this information to Colonel
Ed Foley who in turn gave it to Charles Bell.

Pabellege
Edward S. Greenbaum,

Colonely Ord. Dept
Executive Assistant
Under Securtary of

CONFIDENTIAL

78
EXECUTIVE OFFICE OF THE PRESIDENT
BUREAU OF THE BUDGET
WASHINGTON D. c.

August 25, 1942

My dear Mr. Secretary:

Mr. Blough has just called me to
say that he regretted that I was not present

at the conference in your office last night.

His voice brought complete disturbance of
mind for I had forgotten the arrangement made
with the Director at noon yesterday for
Mr. Colm and myself to attend the meeting.

It is needless to recite the many
factors which may have caused me to forget

the assignment since I left the office at
about the time your meeting began. I trust
that you will accept my sincere regrets and

an apology for my slip in memory.

Sincerely yours,

Thee
J. Weldon Jones

Assistant Director in Charge
of the Fiscal Division

The Honorable

The Secretary of the Treasury

79

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

FROM

AUG 25

Secretary Morgenthau
Randolph Paul

This morning the Senate Public Buildings
and Grounds Committee, after hearing eight witnesses,

unanimously reported the resolution authorizing the
payment of taxes for the acquisition of the Widener
Collection.

The resolution and the committee report were
drafted in the Treasury Department.

REP.

80

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

FROM

August 25,1942

Secretary Morgenthau
Randolph Paul

The Resolution authorizing the acceptance of the
Widener Art Collection passed the Senate this afternoon.

GET

81

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE AUG 25 1942
TO

FROM

Secretary Morgenthau
Mr. Paul

In accordance with the existing instructions,
there is submitted herewith a summary report of activities and accomplishments carried on by tue Legal Staff
for the month of June, 1942.

REP.
Attachment.

82
SUMMARY REPORT ON ACTIVITIES AND ACCOMPLISHMENTS
IN THE OFFICE OF THE GENERAL COUNSEL

JUNE, 1942

The following matters received attention in the
Office of the Chief Counsel for the Bureau of Internal
Revenue:

1. Tax Evasion by Herbert Glassman, et al. (for
description see May 1942 report, item 4). Glassman,
who had been convicted in Baltimore on a five-count
indictment for tax evasion, was sentenced to five years
imprisonment and fined $10,000 in connection with his
individual tax liability, and Joseph Zucker, accountant and instructor in accountancy at Benjamin Franklin
University in Washington, who had been convicted of
aiding and abetting was sentenced to three years imprisonment and fined $5,000. The Sun Cab Company, of
which Glassman was president, was fined $5,000. Additional sentences to run concurrently, were also imposed
in the related cases but no additional fines were imposed. The defendants, however, were ordered by the
Court to pay costs.
2. Tax Evasion by Former Superintendent of Police,
Detroit, Michigan. June 1, 1942, Fred W. Frahm, former Superintendent of Police, Detroit, Michigan, pleaded guilty on four counts of an indictment charging him
with willfully attempting to evade and defeat his in- come taxes for the years 1936 to 1939, inclusive. He

-2-

83

was fined $5,000 and sentenced to two years in prison.
He also received a four year sentence in the State
Court. He is now in the Michigan State Prison where
he was committed following conviction on a conspiracy
charge.

3. Tax Evasion Case of a New York Physician.
Doctor Curtis H. Muncie, a New York osteopath, pleaded

guilty on June 15, 1942, to an indictment for evasion
of income taxes for the years 1932 to 1936, inclusive.
On June 24 he was sentenced to serve one year and one

day in a Federal penitentiary. The liabilities involved
in the case are about $130,000. On June 23 the attorney

for the taxpayer delivered a certified check to the
collector in the amount of $100,000, in compromise of

taxes, penalties, and interest.
4. Procurement of Canadian Citizenship by United
States Citizen as Tax Avoidance Device. William C. Hay,
a Canadian citizen, became a citizen of the United States
in 1918, settled in Los Angeles and amassed wealth running into the millions. He returned to Canada in 1936,
and in June 1937 formally became a citizen of Canada.
In August of 1937 he participated in an exchange of securities involving corporations he owned realizing a
profit of about $2,500,000, representing a capital gain.
He avoided payment of taxes thereon, as he became a
nonresident alien not engaged in trade or business in the

84

-3-

United States, and having no office or place of business therein, in June of 1937, and in that status he
was not liable to tax on capital gain even though such
capital gain was derived from sources within the United
States. As a further tribute to his technique, he had
the transaction carried out in Nassau, British West
Indies.

=

5. Refusal by Conscientious Objector to War to
Purchase Automobile Use Stamp. Ernest R. Bromley, a
Methodist minister of Bath, North Carolina and a conscientious objector to war, refused to purchase an automobile use stamp on the ground that the money paid for
the stamp would be used to finance the war. On June 18,
1942, the Bureau referred the case to the Department
of Justice, suggesting that the United States Attorney
endeavor to induce the taxpayer to conform to the law.

If the taxpayer persists in his present attitude there
appears no alternative to proceeding with prosecution
under the penal provisions of the law.
6. Settlement of Claims Against the Chesapeake
Corporation. This Corporation, a subholding company of
the former Van Sweringen railroad empire, began liquidation some three years ago under a receiver appointed
by the Maryland courts. Deficiencies assessed for
1936 and 1937 amounted to $6,092,596 and $1,048,121,

respectively. These large amounts were due chiefly to

85

-4fact that gains on sale of securities were computed

under the first-in, first-out rule, However, the
taxpayer satisfactorily established that the firstin, first-out rule should not apply. Certain additional issues, however, were considered; namely, the

year of taxability of a large stock dividend declared
in 1936 and received by the taxpayer in 1937, and

the taxability of the Corporation either under section 102 or as a personal holding company. At a
conference held in the Chief Counsel's Office on
May 28, 1942, with the receiver, it was agreed that
the receiver should pay a lump sum of $1,200,000

(inclusive of interest), this amount being in addition to the sum of $578,109 already paid for the
years indicated. The settlement was approved by the
Commissioner and the Maryland Court, and the payment
was made on June 30, 1942.

7. Deduction as a Contribution of Cost of
Phonograph Records Supplied Troops Overseas. Under

the War Department's program designed to supply troops
overseas with current radio entertainment, commercial

radio advertisers would donate transcriptions of
their programs which will be sent overseas. Each
advertiser would furnish 1,000 phonograph records
of each of their recent broadcasts. The estimated

86

-5cost of 1,000 records of a half-hour radio program
is $660. Some advertisers have agreed to supply as
many as 3,000 records a month, at a cost of nearly
$2,000 a month. The War Department requested an

opinion as to whether the cost of providing these
radio transcriptions is deductible from corporate
income tax returns as a contribution. A negative
answer was given to this question, but it was held
that deduction might be made under section 23 (a)
of the Code as an ordinary and necessary expense,
provided such expenses bear a reasonable relation
to the business activities in which the enterprise
is engaged.

8. Deduction for Tax Purposes of Losses Incurred
in Enemy Controlled Countries. Entrance of the United
States into the War made inevitable the loss of
American property in enemy controlled countries,
thus creating the problem of determining the amount
and time of realization of losses for tax purposes.
The problem parallels, but exceeds in scope, that
growing out of the First World War. Recently, a
delegation representing American business interests
conferred in the office of the Tax Legislation Counsel

outlining the problem to representatives of that office

87

-6and the Bureau. The problem has also been presented
to the House Ways and Means Committee by Arthur H.

Kent. The existing obscurity surrounding the
situation in the various enemy countries and invaded areas prevents the statement of any definite

position with respect to the matter. It is anticipated, however, that prior to the processing of returns for the year 1941 the situation will have become sufficiently clarified to enable the Bureau to
determine the position to be taken. A memorandum
has been prepared in the Bureau advising the Tax

Legislative Counsel that when the factual situation

has been satisfactorily clarified, a solution, either
administrative or statutory, will be sought.
9. Extension of Time to State Department Personnel
in Countries "Beleaguered and Besieged by Enemy Forces."
Recommendation has been made to the Income Tax Unit

that in response to a letter from the State Department it be advised that the Treasury Department is

still of the opinion that a definitive ruling on the
question whether personnel of the State Department in
certain countries are "beleaguered and besieged by
enemy forces" within the meaning of section 14 of
Public Law 490, should be deferred pending Congressional

88

-7consideration of proposed legislation giving more
extensive relief to persons outside the United
States subject to the internal revenue laws.
10. Device to Prevent Post-War Deflation of
Farm Land Values. A proposal has been made to impose extremely high stamp taxes, running up to 90
percent, on the gain from sales of agricultural and
forest real estate when the property has been held

for a very short time. It will be remembered that
during and following the First World War the prices
of certain agricultural products were highly inflated,
and there was much speculation in farm lands. The
subsequent deflation of farm land values was supposed
to have been a factor contributing to the depression.
Extremely heavy taxation of gain from sales of agri- cultural land should prove effective in discouraging
such speculation.
11. Oklahoma Community Property. The Chief

Counsel's Office gave final review to a brief for
filing in the Board of Tax Appeals contesting the
validity of the Oklahoma Community Property Act of
1939. Among other grounds, the Government will
contend that the Act conflicts with the Supreme

89

-8Court's decision in Lucas V. Earl in that income from
property is taxable to the owner and may not be assigned;
and that the Act provides for "anticipatory arrangements" by spouses residing in the State of Oklahoma
at their election to avoid Federal income taxes.
12. Stamp Transfer Tax. The New York State
Superintendent of Banks under section 606 of the New
York Banking Law has recently taken possession of the

business and property of six Japanese and four Italian
foreign agencies. The question presented is whether
the stamp transfer tax is applicable to the transfer
of the stock. The Chief Counsel's Office has answered
the question in the negative, basing its ruling on
that of the General Aniline & Film Corporation in which
it was held that the transfer of stock was effected by
an order issued by the Federal Government acting in
its sovereign capacity and, consequently, such transfers did not come within the provisions of the stock
transfer tax.
13. Tax Convention Between the United States
and Canada (for description see March 1942 report,

item 1). Ratifications of the Convention have now
been exchanged between the United States and Canada.

90

-9The effective date of the Convention relates back

to January 1, 1941. Incident to ratification of the
Convention, the United States Senate evinced an interest
in allowing to Canadians performing services in the
United States and commuting to Canada the same personal exemption as residents of the United States,
provided Canada extended reciprocity. Consistent with
the laws of Canada the Internal Revenue Code provides
for an exemption of $750 for a non-resident alien

regardless of marital status, but for a married
resident alien an allowance of $1,500 is provided.
The suggestion is that the personal exemption for a
non-resident alien should be the same as for a resident
alien. However, a non-resident alien is taxable only
on income from United States sources, while a resident
alien is taxable on income from all sources. A change
in the law as suggested will require either an addendum

to the existing Convention, or reciprocal legislation.
14. Summary of Supreme Court Actions in Federal
Tax Cases - October Term, 1941. During the past term
the Supreme Court decided 28 Federal tax cases, of which

19 were decided in favor of the Government, 1 partially
in its favor, and 8 in favor of taxpayers. The Government was petitioner in 17 cases and obtained outright

91

- 10 -

reversals in 10 and a partial reversal in 1. In the
remaining 11 cases in which taxpayers were petitioners,
they obtained reversals in 2 cases. Nine tax cases
have been carried over to the next term of court.
During the term the Government filed 23 petitions for
certiorari, of which 18 were granted, 3 denied, and
2 have not been acted upon. Taxpayers filed 122
petitions, of which 9 were granted, 105 denied, and
8 have not been acted upon.
The following work was done under the supervision
of Assistant General Counsel Cairns:

15. Subpoenas for confidential records. At the
informal suggestion of Assistant Attorney General Rao, who
had been served subpoenas for production in court of
copies of certain customs investigative reports previously furnished him by this Department for use in
connection with the trial of cases in the Customs
Court, letters were prepared by Mr. Chambers for
Mr. Gaston's signature, informing Mr. Rao that the
Department deemed the reports confidential and requesting him to take appropriate steps to oppose their
production pursuant to the subpoenas. Mr. Rao later
advised that the court had granted motions to quash

92

- 11 the above subpoenas and also had granted motions to
quash subpoenas which had been served upon the Director

of the Customs Information Exchange for the production

of similar confidential records.

16. Classification of Brazilian fibers. On the
basis of an opinion prepared by Messrs. Chambers and

Wolf and a conference held in the office of Mr. Herbert
Gaston, Assistant Secretary of the Treasury, attended
by Messrs. Cairns, Johnson, Higman, Chambers, Nugent

and Wolf, a letter to the collector of customs at
New York was prepared by Messrs. Chambers and Wolf,

for the signature of the Commissioner of Customs and

for the approval of the Acting Secretary of the
Treasury, in which it was held that fabric, manufactured
wholly of hibiscus ferox fiber, or any other fabric
which is indistinguishable from fabric wholly of true
jute fibers (corchorus capsularis or corchorus olitorius)
is classifiable under paragraph 1008 of the Tariff Act
of 1930 (U.S.C., 1940 ed., title 19, sec. 1001, par. 1008)

This decision will result in fabrics, which are indistinguishable from true jute fabrics, being dutiable
at the same rate of duty as true jute fabrics and,
in that respect, it modifies the decision of the

93

- 12 Department which was contained in a letter to the
Secretary of State dated April 25, 1941. The Secretary
of State, the Board of Economic Warfare, and the Coordinator of Inter-American Affairs, all having displayed an interest in this matter, were informed of
the above ruling.
17. Free entry of war materials. In response
to a request from the Bureau of the Budget for an
expression of the views of this Department on a draft
of a proposed Executive Order which would authorize
the Reconstruction Finance Corporation and the
Secretaries of War and Navy to exercise the functions
heretofore vested in the Secretary of the Navy by the
Act of June 30, 1914 (38 Stat. 399, U.S.C. title 34,
sec. 568) to make emergency purchases of war material

abroad and bring such material into the United States
free of duty, a letter was prepared by Messrs. Chambers

and Wolf of this office, for the signature of the
Administrative Assistant to the Secretary, suggesting
certain changes in the proposed Executive Order,
including the vesting of authority in the Commissioner
of Customs to issue regulations in connection with the
administration of certain provisions of the order, and
stating that if such changes were adopted this Department

94

- 13 would have no objection to the issuance of the proposed order. The Executive Order was signed by the
President on May 30, 1942, No. 9177, with the suggested amendments having been made. Prior to its
being signed, an amendment had also been made to the

order extending the emergency purchase and free entry

authority to the Secretary of the Treasury and the
Secretary of Agriculture. Mr. Chambers of this office participated with officials of the Bureau of Customs in
the preparation of regulations to carry out the provisions of the order. The order and the regulations
were published as T. D. 50651.

18. Entry of Cuban Ethyl Alcohol Tax Free. An
opinion in the form of a letter from Assistant Secretary
Sullivan to Mr. Morgenthau, which was prepared by
Mr. Feidler and Mr. Cairns, and signed on June 9, 1942,
concluded that the tax upon Cuban ethyl alcohol must
be paid; that the trade agreement between the United
States and Cuba of its own force did not effect any

reduction in internal revenue taxes; and that new

legislation is necessary. If the tax is regarded as
a customs duty, it cannot be reduced more than 50%

19. Blue Prints of Automatic Coin Weighing
Machine. An opinion addressed to the Director of the

95

- 14 Bureau of the Mint, which was prepared by Mr.
DuBois, and signed on June 12, 1942, concluded

that the blue prints for the automatic coin
weighing machine, which machine has been in use

for many years in the Philadelphia Mint, may be
made available to a private industrial firm to manufacture parts for a powder weighing machine.
20. Leases of Warehouse Space for Lend-Lease
Purposes. An opinion addressed to Mr. Hill, Chief
Counsel of Procurement, which was prepared by Mr.
Meyer and Mr. Gilmore, and signed on June 16, 1942,
concluded that in view of the removal of the prohibition
against advance payments contained in section 201 of
the First War Powers Act, 1941, a lease may be made
for a term extending beyond the fiscal year during
which the appropriation is available for expenditure.
On June 20, 1942, a supplemental opinion addressed to
Mr. Hill was prepared by Messrs. Meyer, Gilmore and
O'Connell, This opinion concluded that a lease under
present appropriation may be made for a term not extending beyond June 30, 1945, if there is sufficient
amount in the appropriation to cover the entire rental.
No obligation to pay any part of the rental in advance
is necessary.

96

- 15 21. Printing Expenses Incurred by the Federal
Reserve Bank of New York in connection with Foreign
Funds Control. An opinion addressed to Mr. Pehle, which
was prepared by Mr. Tobolowsky and Mr. Feidler, and
signed on June 17, 1942, concluded that there is
authority in the Treasury and Post Office Departments
Appropriation Act, 1942, to reimburse the Federal
Reserve Bank of New York for the printing, and that
no valid objection exists to such reimbursement.
22. Drugs for Lockheed Overseas Corporation.
The Los Angeles Branch of E. R. Squibb & Sons requested

information as to the manner of supplying the Lockheed
Overseas Corporation with narcotic drugs which were to
be taken abroad for the use of units constructing and

maintaining airports in foreign countries. The inquirer
was advised by Mr. Tennyson that the Lockheed Overseas
Corporation should make application to the Commanding

General, Service of Supply, War Department, setting
forth its need for drugs, and that the War Department
would make arrangements to obtain the drugs and furnish
them to the Corporation at the various airports.
23. List of physicians who have violated Federal
narcotic laws. In response to a request from the
Oklahoma State Director of Selective Service, Mr. Tennyson

97

- 16 supplied him with a list of the names of physicians
in Oklahoma concerning whom reports had been received

indicating narcotic irregularities, and a brief outline of the facts and circumstances in each case.
The Director desired this information to enable him
to exclude such doctors from a list of qualified
physicians in the State of Oklahoma "capable to be

designated to participate in the rehabilitation of
physically defective registrants" to be furnished
the Director of the National Headquarters, Selective
Service System.

The Bureau of Narcotics has been reporting to the
Surgeon General of the Army and of the Navy, respectively, a statement of the facts and circumstances in cases

reporting irregularities on the part of physicians
when these physicians are known to have entered or to
be about to enter the Army or the Navy Medical Service.
The following work was done under the supervision
of Assistant General Counsel Bernard:

24. Interdepartmental Meeting on Investigation
(for description see April 1942 report, item 25)
Mr. Bernard attended a meeting of the Interdepartmental
Committee on Investigation on June 19, 1942, at
Mr. Gaston's request.

98

- 17 25. Board of Legal Examiners (for description
see July 1941 report, item 15). Mr. Bernard, as alternate for Mr. Foley, attended the regular meeting of
the Board of Legal Examiners on June 20, 1942.
26. Coordination Conference of Treasury Enforcement Agencies, Mr. Bernard and Mr. Shea attended a
meeting of the enforcement agencies on June 15, 1942.
27. Board of War Communications. Mr. Shea attended
a meeting of the Law Committee of the Board of War Communications on June 26, 1942.

28. Bill to accord privileges of free importation to members of armed forces of other United Nations.
Mr. Shea worked on drafts of H. J.Res. 327, "To accord
privileges of free importation to members of the armed
forces of other United Nations, to enemy prisoners of
war and civilian internees and detainees, and for other
purposes"; prepared committee reports on the Resolution
for the House Ways and Means Committee and the Senate

Finance Committee; accompanied Assistant Secretary

Sullivan to hearings before both Committees; was in
contact with Senator George when the bill was before
the Senate; and assisted in expediting passage and
approval of the Resolution.
29. Bill to exempt from duty personal and household effects brought into United States under Government

99

- 18 orders. Mr. Shea prepared Committee reports on H.R.
7234, "To exempt from duty personal and household

effects brought into the United States under Government orders", and accompanied Mr. Sullivan to a
hearing on the bill before the Senate Finance Committee.

30. Disposition of C.C.C.'s Surplus Personal
Property. Procurement Division proposed an amendment

to H.R. 7181, which amendment would provide, in effect,

for the disposition by the Director of Procurement of
surplus personal property of the C.C.C., in accordance
with existing law. Mr. Shea attended a conference in
Mr. Schoeneman's office to settle a controversial
point pertaining to the amendment, and it was agreed
that a part of the proposed amendment should be

deleted. An explanatory letter to the Chairman of
the Senate Committee on Appropriations and the revised
amendment were sent forward to the Bureau of the Budget
on June 25, 1942.

31. Bill to Authorize Transfer of Real and Personal Property, A proposed report to the Bureau of
the Budget, relative to a draft of a proposed bill
submitted by the Secretary of the Navy, "To authorize
the transfer of property between the War and Navy
Departments and other departments of the Government",

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- 19 -

was rewritten by Miss McDuff of this office. The
report concluded that this Department would have

no objections to the enactment of the proposed legislation, although the bill would curtail in some
instances the Procurement Division's control over
surplus personal property. The proposed legislation would expand the authority for interchanges of
property without compensation between the Secretary
of War or the Secretary of the Navy and the heads of
other departments and establishments, notwithstanding
any other provision of law.
32. Columbia Power Administration Bill. After
a meeting with representatives of the Department of
the Interior in Mr. Bell's office on June 4, 1942,
Mr. Bernard and Mr. Shea prepared a report for the
Chairman of the Rivers and Harbors Committee of the

House of Representatives, reporting on H.R. 6890, to

authorize the acquisition of utility systems and to
coordinate the operation of the government's power
facilities on the Columbia River. The report commented on specific provisions of the Act, and was
generally favorable to the proposed legislation.
Mr. Bernard and Mr. Shea also prepared a letter to
the Director of the Budget in connection with S. 2430,
the companion bill in the Senate, and enclosed a copy

101

- 20 of the above-mentioned letter.
33. Bill to Suspend Holidays and Overtime
Compensation for Work on Such Days. The Assistant
Director of the Bureau of the Budget transmitted
for an expression of the views of this Department
a copy of S. 2425, "To provide for suspending the
operation of provisions of law designating or
recognizing any day to be a holiday, except in so
far as such provisions apply to the day known and
celebrated as Christmas Day, until the termination
of the present wars in which the United States is
engaged.' = Miss McDuff of this office prepared a
report on the bill recommending enactment of the
proposed legislation and pointed out therein that
the Secretary of the Treasury has in effect carried
out some of the provisions of the proposed legislation, as he had issued orders since December 31, 1941,
before each holiday that regular hours of duty be
required of employees of the Treasury Department in
Washington and in the field,

34. Proposed Bill Relative to Acquisition of
Property for War Purposes. In reply to a request from
the Bureau of the Budget for our views on a bill proposed by the Department of Justice relative to proceedings to condemn land for war purposes and to

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- 21 -

accelerate the distribution of deposits in such cases,
Mr. Ranta of this office prepared a letter suggesting
certain changes in the accounting provisions of the
bill which had been recommended by the Bureau of
Accounts.

35. Recruitment of White House Police. A draft
of a committee report on our proposed legislation
(H.R. 7204), to permit appointment of White House police
from sources outside the Metropolitan and United States
Park Police Forces, was prepared by Mr. Ranta of this
office for the use of the Committee on Public Buildings
and Grounds.

36. Treasury Guard Force Pay Bill (see April 1942
report, item 27). Mr. Shea accompanied Chief Wilson
to a hearing before the Senate Civil Service Committee
on H.R. 6217, "To amend section 13 of the Classification Act of 1923, as amended." A portion of this bill
provides for an increase in the base salary of custodial
employees, and would thus raise the base salary of the
Treasury Guard Force privates f rom $1200 to $1500 per
year.

37. Federal Reports Bill, Mr. Shea appeared with
representatives from the Bureau of Internal Revenue

and the Office of the Comptroller of the Currency at
an informal conference held by a Subcommittee of the

103

- 22 Senate Committee on Education and Labor on S. 1666,

"To coordinate Federal reporting services, to eliminate
duplication and reduce the cost of such services, and
to minimize the burdens of furnishing reports and information to governmental agencies". As this bill

provides for a collection and distribution of information, it affects several divisions of the Treasury
Department.

38. University of Chicago Courses for Older
Lawyers. Mr. Bernard and Mr. Shea prepared a letter
to Dean Katz of the University of Chicago, commenting
favorably on the University's plan to give courses
to lawyers who have been practicing ten years or
more, in order to prepare them for service in Government agencies.

39. War Savings Campaign. The war bond campaign

in the General Counsel's office was successfully concluded. At the close of the campaign, which was
handled by Mr. Rupert of this office, the General
Counsel's Office ranked third among the 22 offices and
bureaus, scoring 12.1 percent as against the Department average of 10.6% and against 10 percent as quota.
Out of 174 persons in the office, 165 participated,
making allotments totaling $2,483.84 each payday
(percentage of participation, 94.8).

104

- 23 40. Immunity of Secret Service Agents from Arrest.
At the request of Assistant Chief Murphy of the Secret
Service Division, there was prepared by Mr. Ranta of
this office a memorandum discussing the immunity of
Secret Service agents from arrest for violation of

local laws while in the performance of their official
duties. The problem arose due to the fact that a
Secret Service agent had been arrested by a United
States Park policeman for speeding while proceeding

to the White House in answer to an air raid signal
he had received in connection with plans for the
protection of the Executive Mansion.
41. Dismissal of Indictments. Assistant Attorney
General Berge was advised that in the opinion of the
Treasury Department (1) the prosecution against
Williem H. Hurd, who was suspected of forging an
endorsement on a government check while a member of

the Coast Guard, should proceed in the federal courts
in the usual manner, and (2) the prosecution against
Jesse Kennedy, who was involved in forging an endorsement on a Government check, should also proceed in
the federal courts in the usual manner. The defendant
in this case had enlisted in the Army after the commission of the offense. These letters were prepared

by Mr. Ranta of this office.

105

- 24 42. Maryland Casualty Co. V. B.A. Gardetto,
Inc. , Morgenthau, Julian and Stimson. The surety
company brought suit claiming to be subrogated to
the unpaid balance on a War Department construction
contract. After issue was joined the surety and the
contractor agreed that the checks were to be sent to
the surety, who was given a power of attorney to
endorse, and procured a dismissal. This office,
having ascertained that there were tax claims of
about $2000 against the contractor, arranged with
the War Department and Internal Revenue to have the
payments made through the General Accounting Office

in order to protect our tax claims. Mr. Rupert
worked on this case.

43. Compromise Cases. We prepared letters to
the Secretary of the Treasury, recommending acceptance
of the following offers in compromise settlement of
the claims of the United States against (1) C. C. Tate,
Columbia, South Carolina, (2) Ethel Shamberger,
Tonasket, Washington, (3) Lester Nye, Pittsfield,
California. These offers were duly accepted by the
Acting Secretary of the Treasury, and letters informing
the agencies submitting them of their acceptance were
prepared, and the Commissioner of Accounts was requested
to have the amount of the offers covered into the

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- 25 -

Treasury of the United States. These letters were
prepared by Miss McDuff of this office.
44. Congressional Action on Treasury-sponsored
Legislation.

(a) Relief of the First. National Bank, Hunts-

ville, Texas. S. 2309, our bill for the relief of the
First National Bank of Huntsville, Texas, was passed
by the House on June 2, 1942, with amendments recommended by the House Committee on Claims. On June 15,
1942, the Senate concurred in the House amendments

to this bill. The amendments provided relief for the
Canton Exchange Bank, of Canton, Mississippi, and of

the First National Bank of Canton, Mississippi. The
Treasury Department had previously approved relief

for the Mississippi banks. Therefore, it was recommended that the bill be vetoed. The bill was returned
to Congress by the President without his approval on
June 25, 1942.

(b) Appointments of White House Police. On
June 4, 1942, the Vice President laid before the
Senate a letter from the Acting Secretary of the
Treasury, transmitting a draft of our proposed legislation to permit appointment of White House Police, in
accordance with the Civil Service Law, from sources

107

- 26 outside the Metropolitan and United States Park Police
Forces, (with an accompanying paper). This letter was
referred to the Senate Committee on Public Buildings
and Grounds. This Bill was introduced in the House
by Representative Lanham on June 8, 1942, as H.R.

7204. It was then referred to the House Committee
on Public Buildings and Grounds. On the same day,

the Bill was introduced in the Senate by Senator
Maloney, as S. 2584, and was referred to the Senate
Committee on Public Buildings and Grounds.

(c) Free importation privileges for members of
United Nations. H.J. Res. 327 is our legislation "To
accord privileges of free importation to members of
the armed forces of other United Nations, to enemy
prisoners of war and civilian internees and detainees,
and for other purposes". On June 24, the resolution
was introduced by Mr. Doughton, referred to Ways and
Means Committee and favorably reported. The next day

(June 25) it was passed by the House, referred to the
Senate and favorably reported by the Senate Finance
Committee. On June 26 it was passed by the Senate
and was approved by the President on June 27 (Public
No. 635).

The following work was done under the supervision
of Assistant General Counsel Bernstein:

108

- 27 45. Hawaiian "Scorched Earth Program" (for
description see February 1942 report, item 30;
March 1942 report, item 46; April 1942 report,
item 62; May 1942 report, item 41). On June 25,

1942, the civil and military authorities in the Territory of Hawaii promulgated with minor changes the
Department's program, described in previous reports,
for replacing ordinary United States currency in
Hawaii with United States currency overprinted for
use only in Hawaii. Representatives of the Department are presently in Hawaii, completing administrative arrangements for the currency substitution and
working out the details of the Department's program

for dealing with securities in Hawaii. Messrs.
Luxford and Murphy are working on this program.

46. Destruction of Currency in the Canal Zone,
The Treasury Department has issued an order establishing a procedure for the destruction in the Canal Zone

of currency unfit for further circulation. This measure
curtails unnecessary use of available shipping facilities
and relieves Canal Zone banks from high and unnecessary

war risk insurance charges. Mr. Luxford handled this
matter.

47. Currency Control (for description see March
1942 report, item 64). This office has advised missions

109

- 28 in various of the Central and South American countries
of measures which those countries might adopt to increase
the effectiveness of the Treasury Department program

for eliminating importation into the United States of
United States currency in which blocked nationals have
an interest, Information has been obtained and relayed
to the public concerning the denominations and serial
numbers of United States currency believed to have
been imported into the Central and South American
countries with the purpose of smuggling it into the
United States. Messrs. DuBois, Luxford, and Rains
handled these matters.
48. Conference with Foreign Exchange Committee.
At a conference in New York with representatives of
the Foreign Exchange Committee and the Federal Reserve
Bank of New York, Messrs. Pehle and Bernstein expressed

themselves as in general agreement with the practices
followed by the New York banks in utilizing General

License No. 1. Certain liberalizations of General
License No. 1 were discussed and further work is
being done in connection with these proposals. The conference also canvassed the extent to which, in view of
General Ruling No. 12, bankers should be given protection when they effect transactions under misapprehensions of fact or of the effect of Treasury Department

- 29 -

110

licenses. Messrs. Luxford, Golding, Daum worked on
this matter.

49. Alien Property Custodian (for description
see April 1942 report, item 57; May 1942 report, item
46). Further conferences were held with Judge Rosenman,

representatives of the Office of the Alien Property
Custodian, and representatives of the Bureau of the
Budget, and representatives of the Department of Justice
in respect to the proposed amendment of the Executive

Order establishing the Office of Alien Property Custodian. Messrs. Luxford and DuBois are working on
this matter.
50. Philippine Property and Obligations (for
description see February 1942 report; item 24b;
March 1942 report, item 47(a); April 1942 report;
item 63). In conjunction with the Philippine Government, the Department of the Interior, and other
interested Government agencies, the Treasury Depart-

ment has considered the advisability of a moratorium

upon Philippine obligations which will postpone
defaults upon the obligations of persons having
substantial portions of their assets in the Philippine
Islands. Consideration has also been given to the

advisability of voiding transfers of Philippine
property effected with the acquiescence of the

111

- 30 Japanese. Messrs. Luxford and Cook are working on this
problem.

51. Insurance Problems (for description see
March 1942 report, item 54; May 1942 report; item 39).
We assisted in the preparation of an "Action Guide"
covering policy in handling applications for licenses
to pay premiums on life insurance policies where the
insured is an enemy national. In general, enemy
nationals will not be permitted to keep up their
life insurance policies by payments from abroad.
However, persons in the United States who have a

beneficial interest in such policies will be permitted to pay the premiums in cases where hardship
would otherwise result. Messrs. Aarons and Kehl
worked on this.

52. Cartel Agreements, It was decided this
month that we should cooperate with the Anti-Trust
Division of the Department of Justice in working
out a procedure for compulsory filing of all international business agreements of cartel type.
Representatives of the Legal and Administrative
Divisions and of Monetary Research held a conference

with Corwin Edwards of the Anti-Trust Division to
set this plan in motion. Study is now being given
to the TFR-300 census reports with a view to obtaining

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- 31 -

background in this field. Anti-Trust Division is
giving consideration to the manner of defining the
type of agreements to which the requirement will

apply. Further study will be given to this entire
matter in the light of the recent requirement for
filing patent agreements which was promulgated by

the Alien Property Custodian on June 15, 1942. Mr.
Aarons is handling this matter.
53. Trust Funds. Messrs. Aarons and Schwartz of
this office prepared, for the guidance of the administrative people, a legal memorandum on the status of funds
set up by an issuer of securities for sinking fund purposes or for debt servicing. In such cases the licensing policy depends to a considerable extent upon whether
such funds are set up as trusts or as merely deposits.
The memorandum gave advice as to how to distinguish

between trusts and deposits in cases of this nature.
54. Tax Status of Enemy Firms. Mr. Aarons with
representatives of Mr. Pehle's office attended a
conference in the Office of the Chief Counsel of the
Bureau of Internal Revenue relative to the tax status
of enemy firms which are in liquidation. We are cooperating with the Bureau of Internal Revenue by furnishing the Bureau credit information as to firms in liquidation so that appropriate tax action may be taken. At

113

- 32 this meeting there was also discussion as to the ways
in which the Bureau could make greater use of the
information contained in the TFR-300 census reports and
other intelligence information which Foreign Funds
Control has at its disposal.
55. Census Reports (for description see January
1942 report item 45; February 1942 report, item 39;
March 1942 report, item 49; May 1942 report, item 43).
Messrs. Reeves and Arnold of this office participated
in conferences regarding reports of American-owned
property abroad and in preparing agenda and questions
and problems to be solved. In that connection members
of this office and of the Monetary Research staff
attended a conference at the Federal Reserve Bank of
New York concerning a proposed report by banks, Federal
Reserve Banks, and corporations on bearer bonds held
abroad.

This office collaborated with the Division of
Monetary Research and the Enforcement Division of

Foreign Funds Control with respect to the consolidation
of reports on Form TFR-300, including preparation of
procedure for obtaining omitted reports. Messrs. Reeves
and Arnold handled this.
Confidential Circular No. 154, which expresses the

policy of the Department with respect to inspection of

114

- 33 reports on TFR-300, was prepared by Mr. Arnold and

issued, as well as Confidential Special Circular
No. 27A concerning reports on TFR-300 for persons
under General License No. 42 or blocked ad hoc, which
was prepared by Messrs. Reeves and Arnold.

56. Liquidation Problems (for description see
February 1942 report, item 28; March 1942 report,
item 57; April 1942 report, item 67). We prepared a
letter to the Alien Property Custodian inquiring whether
or not the Alien Property Custodian wishes to take
over the liquidation of insolvent business enterprises.
It was pointed out that if the Alien Property Custodian
did not assume jurisdiction, the Treasury Department
would proceed to issue licenses authorizing the liquidation of such enterprises after notice to interested
creditors to take such action as they might deem
necessary to protect their rights. The Alien Property
Custodian has replied that his office is disposed to
take over these liquidations and has asked for summaries of all cases concerned, preparatory to his
taking action. Messrs. Aarons and Kehl are working
on this.

57. Patents (for description see February 1942
report, item 26(d); March 1942 report, item 53;

115

- 34 April 1942 report, item 66; May 1942 report, item 38).

Mr. Kehl of this office prepared a draft of an interoffice interpretation with respect to the denying of
applications to pay patent maintenance fees and to
file new patent applications in unoccupied France,
on the ground that under the present Vichy arrangement, patent matters are still handled in Paris.
The disposition of pending applications relating
to patent matters was considered in a number of conferences held by Mr. Kehl with a representative of the
Department of Justice and the Alien Property Custodian.
On the basis of recommendations made, action was taken
on a number of applications.
58. General Ruling No. 12 - Validation of Past
Transactions (for description see April report 1942,
item 58). A study is being made of applications to
validate unauthorized transactions. These applications
were filed subsequent to the issuance of General Ruling
No. 12, and represent all types of transactions.
Appropriate documents are being considered which will
set forth the policy to be followed by the Federal
Reserve Banks in granting or denying certain types of
these applications. Some of the problems which have
arisen in connection with General Ruling No. 12 also

116

- 35 involve General License No. 1 and the general licenses
of the four neutral countries. Messrs. Luxford, Aarons,
Golding, and Miss Klein, in conjunction with members of
Mr. Pehle's staff are making this study.
59. Enforcement and Investigations . (a) Safe
Deposit Boxes. Mr. Daum of this office considered

the advisability of and mechanics for requiring reports
concerning the contents of blocked safe deposit boxes
and the payment of currency hoarded in such boxes
into blocked accounts.

(b) Accounts Payable to Blocked Nationals. This
office considered the advisability of, and the legal and
practical problems involved in, using answers to item 14
of Form TFR-300 reports as the basis for directing persons holding accounts payable to blocked nationals to
block such accounts or to pay such accounts into
blocked accounts in domestic banks. Mr. Golding in
conjunction wi th Mr. Hughes of Foreign Funds Control
and Mr. Dickens of Monetary Research is working on
this.

(c) Committee on Investigations. A Committee
on Investigations has been established which consists
of a representative from Mr. Pehle's office, Mr. May's
office and of the Legal Division. The purpose of the

117

- 36 Committee is to review matters which have been re-

ferred to the Enforcement Section of Mr. Pehle's
office as involving a possible Foreign Funds Control
violation and as requiring a May investigation. The
Committee reviews the cases and decides what should

be done with them, i.e., whether an investigation
should be made, whether they should be referred to
other Governmental agencies, or whether recommendation

for some form of disciplinary proceeding should be
made. The work of the Committee has resulted in a
speeding up of the enforcement procedure and in a
substantial reduction in the number of May investigations. Messrs. Quint, Lesser, and Edelman worked
on this matter.
(d) Cooperation with Board of Economic Warfare,
A program of collaboration on investigation and enforcement of Proclaimed List cases where both Export
Control and Foreign Funds Control violations exist
has been worked out by the Legal Division in conjunction with members of Mr. Pehle's staff. Mr. Quint,
Mr. Lesser and Mr. Edelman handled this program.
(e) Jean Monnet and George Murnane. In con-

junction with members of Mr. Pehle's office, we are
investigating the activities generally of Jean Monnet

118

- 37 and George Murnane as partners of Monnet, Murnane &

Company, New York, and as sole stockholders of Monnet,

Murnane & Company, Ltd. We are in estigating particularly Murnane's association with foreign-owned assets
in the United States such as United Continental Corporation (Petschek family), Solvay American Corporation, York Commercial Corporation and the Fahle Trust.
A short field investigation was made in New York City

early in June to look into the activities of the
Petschek family and in particular the sale of the
Petschek coal properties in Germany in 1938. A field
investigation is now under way in New York City for
the purpose of examining all records in the office
of Monnet, Murnane & Company and to complete the in-

vestigation of the Petscheks.
We are also working with Bureau of Internal Revenue
agents and members of Mr. Wenchel's office on a possible
tax case against Monnet and Murnane. Messrs. Quint,
Schwartz, and Luxford are working on this matter.
(f) Texas Herold (for description see May 1942

report, item 58). An investigation of the files and
personnel of the Texas Herold, Taylor, Texas, a German
language newspaper, was concluded this month by

119

- 38 Treasury representatives in cooperation with the
Federal Bureau of Investigation. The company is
presently blocked as German due to the fact that
ownership of a substantial portion of outstanding
obligations is vested in certain German nationals who are
now interned. The investigation disclosed that the
paper followed a pro-Axis line before December 7
which it has only slightly modified since that date.
The results of the investigation have been presented to the
Department of Justice and determination will be made
in the near future as to what further action should
be taken with respect to this publication. Messrs.
Clay, Proctor, and Fulda handled this.
(g) Rossiya (for description see May 1942 report,
item 58) An investigation of Rossiya, New York City,
a Russian language newspaper, was also concluded this

month. The editor and publisher of Rossiya, Nicholas P.
Rybakoff, a former colonel on the General Staff of the
Russian
Imperial Army, and the newspaper itself have
the
been/subject of recent attacks in the press, principally
by two other Russian language newspapers and by P.M.

It has been charged that Rybakoff is a paid agent of
Japan and that he is closely associated with the
Russian Fascists in Harbin, Manchuria, and with

120

- 39 Anastase Vonsiatsky, of Thompson, Connecticut, a

Russian Fascist, who recently pleaded guilty to
charges of espionage. The investigation revealed
that although Rybakoff was once associated with
Vonsiatsky, this relationship was terminated as long
ago as 1936. No direct connection with the Russian
Fascist movement was disclosed. The report of this
investigation will also be submitted to the Department of Justice for a determination of what further
action with respect to this publication should be
taken. Messrs. Clay, McMurray, and Moore worked on

this matter.
(h) Compagnie Generale Transatlantique (French
Line). The French Line, although its income is negligible, has been expending approximately $150,000
per month. An investigation is now being conducted
to determine where the funds for these expenditures
are being derived and what use is being made of said
funds. Some of these funds are being used to support
unemployed French sailors who are located in this
country and in Latin America. It is not known,
however, what the rest of the funds are being used

for or what the other activities of the French Line
are at this time. Messrs. Clay and Marks are making
this investigation.

121

- 40 -

(i) Sterling Products (for description see
February 1942 report, item 26(f); April 1942 report,
item 60(c)). The investigation in New York of Sterling
Products, Inc. was completed this month. The report

of the investigation states that, subject to substantiation by investigation of purchasers and of
executive personnel in the other American Republics,
in general Sterling Products has apparently made a

sincere effort to fulfill its obligations under the
Representations which were made to the Foreign Funds
Control Committee on August 15, 1941. Those Repre-

sentations provided for a termination of all contractual relationships with I. G. Farben, the
abandonment of trade marks with German connotation,

the establishment of new trade marks, the reporting
on all personnel with an agreement to dismiss those
deemed undesirable by the Government, and an under-

taking to compete actively with I. G. Farben and to
report all sales and the use of advertising media.
Messrs. Lawler, Parker, King, Marks, and McMurray
worked on this case.

(j) Swiss Banks. An investigation is now being
conducted with respect to the affairs of the Swiss
Bank Corporation, Credit Suisse, and Swiss American

122

- 41 Corporation. Messrs. Lesser, King, and Parker
are making this investigation.

(k) West Coast Investigation (for description
see May 1942 report, item 52). A member of this
staff, Mr. Edelman, in conjunction with members of
Mr. Pehle's staff completed the investigation of
enemy business enterprises in liquidation on the West
Coast. Besides study of the business enterprise

picture, consultation was held with officials of the
Federal Reserve Bank of San Francisco on problems

relating to directive licensing and on investigations now in progress.

(1) General Aniline and Film Corporation (for
description see January 1942 report, item 36(a). On
the basis of previous studies made, a memorandum has been

prepared by Mr. Moore of this office describing in detail the organization and operations of the German Dye
Trust in the United States during the last war, the
disposition of its properties here and their subsequent
recovery by I. G. Farben after the war. Particular
emphasis was given to the various methods and devices
employed by the German Dye Trust to disguise and conceal

its interests here during the last war. These devices

123

- 42 were discussed with representatives of the Office
of the Alien Property Custodian and material was made
available for their information and consideration.
60. Conference with Federal Reserve Bank Officers.
A representative of this office. Miss Hodel, accompanied
the liaison officer of Foreign Funds Control to the
Annual Convention of the American Institute of Banking
at New Orleans. Numerous problems with respect to
the administration of freezing control were discussed
with representatives of the Federal Reserve Banks of
Atlanta, Chicago, Dallas, Richmond and St. Louis.

61. Interpretations - Legal Review - Litigation
Problems. Correspondence which involved questions of

interpretation of the Executive Order, Regulations,
rulings and licenses was handled by Miss Hodel, Miss
Klein, Miss Goode and Mr. Brenner.
Examination was made by Messrs. Reeves and Wolf

of applications for licenses involving litigation,
including the preparation of rulings on the legal
sufficiency of documents submitted and of memoranda
of recommendations.

A proposed public circular or public interpretation was drafted by Mr. Reeves, expressing the position of the Department in regard to the licensing of

124

- 43 judgments involving blocked funds. Study is also
being given to a proposed ruling to be issued by the
Alien Property Custodian on service of process from
persons who reside in enemy territory.
62. Latin America (for description see January
1942 report, item 37; February 1942 report, item 55;
March 1942 report, item 61; April 1942 report, item 74;
May 1942 report, item 54). (a) School for State Department Representatives. Members of the Legal and
Administrative staffs participated in the conduct of
the training school for men who are being sent to
South and Central America to act as advisers to the
Missions and the local governments. The session from
June 3 to June 13, 1942, was devoted to Foreign Funds

Control, with lectures and discussion by the legal.
and administrative men on particular topics. A
considerable amount of work was done in preparing

material for this school and in conducting the school.
Messrs. DuBois, Luxford, Sherbondy, Lawler, Clay,
Klaus, Aarons, Mann and Rains handled the work in

connection with this school.
(b) Inter-American Conference. Members of the

Legal Staff, in conjunction with members of Mr. Pehle's
and Mr. White's staffs, participated in the preparation

125

- 44 of material for the Inter-American Conference on
Systems of Economic and Financial Control, which
convened in Washington on June 30, 1942.

This material consisted of:
(1) A handbook (which was translated
into Spanish) setting forth in broad outline
the major policies which this Government is
following through financial and property
controls, to effectuate Resolution V adopted
at the Third Meeting of the Ministers of
Foreign Affairs of the American Republics at
Rio de Janeiro in January 1942. Messrs.
DuBois, Lawler, Aarons, Mann, Rains, Kehl
and Miss Goode worked on this.

(2) A compilation of foreign funds

control documents, together with summaries
of each document in English and Spanish
prepared by Mr. Luxford, Miss Hodel, Messrs.
Brenner, Cook and Golding.

(3) Drafts of Resolutions and memoranda for use in discussion of various topics
on the agenda. Messrs. DuBois, Luxford, Mann,
Rains, Lawler and Kehl worked on these matters.
(Arrangements for the translation and printing of the
handbook and compilation of documents were made by
Mr. Daum, Mr. Wolf and Miss Goode.)

(c) Brazil. Representatives of the Brazilian
Government have discussed with this Department the ad-

visability and mechanics of decreeing the forced sale
of certain firms owned by Proclaimed List nationals.
The plan presently under discussion by representatives

126

- 45 of the Brazilian Government, the Export-Import Bank,
the State Department and this Department, envisages

the installation of interventors in the Proclaimed
List firms as a temporary measure pending the acquisition of adequate information concerning the value
and operations of such firms, the enactment by Brazil

of enabling legislation, and the liquidation of certain firms and the sale of other firms to desirable
interests. The Export-Import Bank is considering
aiding in financing this program. Messrs. Luxford,
DuBois and Mann are working on this matter.

(d) Mexico. A member of this office, Mr. Sherbondy,
went to Mexico City this month to advise Mexican officials on United States methods of control of Axis-owned
or Axis-dominated business enterprises. This representative performed valuable services in advising
the Mexican officials in connection with the adoption
and administration of a comprehensive decree covering
this matter.
(e) Reinsurance Program. In conjunction with
members of Mr. Pehle's staff, we held a conference
with representatives of the British Embassy and
Canadian Legation to discuss the reinsurance program

for South America. At this conference, the details

127

- 46 of a plan for prohibiting United States insurance
companies from reinsuring local Latin American insurance companies which have insurance relationships

with Proclaimed List nationals or Axis companies
were discussed. At the suggestion of the British,
it was decided that the program should not be put

into effect until the British had had an opportunity
to make further efforts to establish a voluntary plan
of cooperation by local insurance companies in
Argentina. Messrs. Aarons and Kehl worked on this
matter.

We were informed that Mr. Armando Hamel of the

Caja Reinsurance Institute, the governmental reinsurance

monopoly of Chile, is on his way to the United States
to negotiate reinsurance treaties with United States
insurance companies. In view of the pending instructions in the field of reinsurance, and after consultation with the State Department, it was decided to advise the United States insurance companies not to
enter into reinsurance treaties with the Caja until
the matter had first been discussed with the Treasury
Department. Representatives of the principal insurance
organizations which might be interested in the Caja
business were so advised. Mr. Kehl handled this problem.

- 47 -

128

63. Neutral Countries. Comprehensive instructions were prepared by Mr. DuBois and sent to
our Embassy in London concerning dealings by branches

of United States firms in the neutral European countries
with firms in enemy and enemy-occupied territory.
64. Memorande (a) Effect Given by Courts of
the United States to Actions Taken in Territory Under
Military Occupation by Friendly or Enemy Powers.
Messrs. Luxford and Zarky of this office are preparing
a memorandum dealing with the above subject. Discussions of the subject have been held with the Board
of Economic Warfare in connection with requisition by
the latter of property belonging to foreign nationals.
(b) Power of the Treasury Department to Require
Swiss Banks to Reveal Confidential Information. A
memorandum was written by Mr. Daum of this office

sustaining the power of this Department to require
Swiss banks to reveal information concerning their
stock ownership, notwithstanding the existence of a
Swiss statute imposing penal sanctions upon corporate
officers who reveal such information.
(c) Japanese Evacuation Program. This office
studied the Tolan Committee's report on the Japanese
evacuation program and the propriety of the Treasury

129

- 48 Department's delegation of power to the Federal Reserve
Bank of San Francisco to effect such program. Mr.
Golding made this study.

65. Currency and Coins (for description see
May 1942 report, item 67). This office drafted a press
release announcing the proposed issuance of an old
series of Federal Reserve notes and an old series of
Federal Reserve Bank notes. The press release also
announced a campaign to reduce the demand for new

currency and for new coinage of all types of coins
as part of the Government's effort to conserve vital
materials. Miss Hodel and Mr. Brenner prepared this
press release.

66. Silver Legislation (for description see
February 1942 report; item 57; March 1942 report,

item 70; April 1942 report, item 78; May 1942 report,
item 59). In accordance with an agreement between the
Treasury Department, the War Production Board, the

Reconstruction Finance Corporation, and the Special

Silver Committee of the Senate, this office prepared
a draft of a bill which would permit the use in war
industries of silver now maintained as security for

outstanding silver certificates. The bill would also
permit suspending redemption of silver certificates

130

- 49 and the melting of most of the Treasury's stock of
standard silver dollars. We also participated in
conferences with the Senate Special Silver Committee
on the current silver problems and on the legislation.
Miss Hodel and Mr. Brenner worked on this.
67. Five-Cent Coin (for description see January
1942 report, items 31 and 48). This office considered
problems which might arise in connection with the new
five-cent coin due to the increased demand for silver
for industrial use. Memoranda were written with respect to criminal penalties for melting such coins
and whether there is authority to reduce the amount
of silver in such coins to the extent necessary to
prevent melting. Mr. Brenner worked on these problems.
68. Chinese Stabilizati on Agreements. We
participated in discussions and preparation of documents relative to the extension of the 1937 and the
1941 Stabilization Agreements with China.
69. United Nations Financial Aid. We participated

in the drafting and discussion of legislation originally
drafted in the State Department authorizing the granting of not more than $100,000,000 to Governments of

United Nations countries that are operating outside

of their territories.

131

- 50 70. Proposed Settlement of Belgian-French Gold

Law Suit. Counsel for the Belgians took up with us the
proposed settlement of this suit involving $228, 000, 000
in gold. He submitted a form of settlement. The
matter was taken up with the State Department and
with the Federal Reserve Bank of New York and it
was decided that the Government should not take any

position on the matter at this time but should leave
the problem open pending further clarification of
the facts and the ascertainment of the view of the
Belgian authorities in London. Counsel for the
Belgians was advised that the Government was still
considering the matter and that he should obtain the
views of the French and Belgian Government authorities
and also discuss the technical problems of handling
the gold with the Federal Reserve Bank of New York.

132
TREASURY DEPARTMENT
PROCUREMENT DIVISION
WASHINGTON

OFFICE OF THE DIRECTOR

August 25, 1942
MEMORANDUM TO THE SECRETARY:

There is submitted herewith the operating report
of Lend-Lease purchases for the week ended August 22,
1942.

A Section has been established in our Lend-Lease

organization to investigate matters involving damage

or loss of Lend-Lease goods in transit so that necessary action may be taken promptly. We also have had

a few instances recently of ships being returned to
our ports with damaged Lend-Lease cargo purchased by

this Division. In such cases, we collaborate very
closely with the Office of Lend-Lease Administration
and representatives of foreign governments concerned.

Clifton E. Mack
Director of Procurement

BUY

M

chases)

Allocations

for Purchase

at U. S. Ports

Obligations (Pureign Governments

*Deliveries to For-

Purchase Authoriza-

Requisitions Cleared

tions (Requisitions)

Total

517.0)

(1771.8)

(1441.0)

(1364.1)

(1285.4)

$1772.9

$1468.9

$1392.7

$1305.9

$ 530.9

ceived from the foreign governments.

U. K.

Russia

$56.8

China

(57.8)

(42.9)

(42.7)

(40.3)

$40.5

$40.3

$40.3

$20.1

(20.0)

$511.3

(461.9)

(480.0)

(427.0)

(366.7)

$487.8

$453.9

$380.5

$ 85.3

83.5)

(1034.9)

( 904.8)

( 881.5)

( 868.6)

$1049.8

$ 927.1

$ 885.4

$ 874.1

$ 423.4

411.5)

TREASURY

AS OF AUGUST 22, 1942

(In Millions of Dollars)

DIVISION

-

-

-

-

$3.7

-

-

$2.0

Note: Figures in Parentheses are those shown on report of August 15, 1942.

(3.7)

(1.9)

Expenses

Administrative

DELIVERIES TO FOREIGN GOVERNMENTS AT U. S. PORTS

STATEMENT OF ALLOCATIONS, OBLIGATIONS (PURCHASES) AND

*Deliveries to foreign governments at U. S. Ports do not include the tonnage that is either in

$151.3

( 2.0)

( 7.9)

$ 13.5

$ 13.1

$ 9.0

$ 2.1

storage, "in-transit" storage, or in the port area for which actual receipts have not been re-

( 12.9)

( 13.3)

(213.5)
Miscellaneous
Undistributed &

134

EXPLANATION OF DECREASES

The decrease of $1,000,000 in Allocations for

China was due to the cancellation of eight requi-

sitions totaling this amount for that country.
The reduction of $2,400,000 in Purchase Author-

izations and in Requisitions Cleared for Purchase,

for China, was effected by an adjustment of the es-

timated value of requisitions for this country.

Treasury Department
Division of Monetary Research

Date 8/26/42
fo:

19

Miss Chauncey

Mr. White received a letter

identical to this. He said no
reply is necessary.
L. Shanahan

MR. WHITE

Branch 2058 - Room 214}

136
BOARD OF ECONOMIC WARFARE
WASHINGTON, D. C.

ce of the Executive Director
AUG 25 1942

The Honorable

The Secretary of the Treasury

Dear Mr. Secretary:
sout
We thought you might be interested in the attached release (oo. not
" 344
missi
to our employees which indicates the realignment of the
functions of the Office of Economic Warfare Analysis. We

think it will strengthen considerably our effectiveness in

dealing with the problems which must be thrown to this group
to work out.
Sincerely yours

Mile
Executive Director

4

as
b$

137
BOARD OF ECONOMIC WARFARE

Washington, D. C.
August ?, 1942
(1)

OFFICE OF THE EXECUTIVE DIRECTOR

Order No. 12

Effective: August 1, 1942
.

Realignment of Functions of
Office of Economic Warfare
Analysis

DISTRIBUTION: AE

I.

The functions within the Office of Economic Warfare Analysis

are hereby realigned to constitute the following functional
organization for that Office:
A. The Staff of the Assistant Director in Charge of the

Office of Economic Warfare Analysis includes the
Assistant Director, the Ohiof of Office, an Executive

Assistant; four special assistants, the
engineering staff, and the cartographic staff,
1. The Engineering Staff

a. gives technical assistance to the Economic Intelligence Division in gathering information
about enemy industry and transportation;

b. aids the American Hemisphere and United Nations

Divisions in organizing technical missions to
friendly nations, for improvement of production

and transportation facilities;

C. assists other United Nations in placing technical
personnel in American industry for training;
d. encourages private industry, research foundations
and governmental agencies, here and abroad, to

develop substitute products in foreign countries
to replace critical materials in those countries.

2. Cartographic Staff procures maps, and arranges to

have maps drafted for all Divisions in the Office of

Economic Warfare Analysis. This staff does not do
complete cartographic work itself, except under ex-

ceptional circumstances. Its main job is to farm out
rough drafts of maps to the Office of Strategic
Services, and to supervise the completion of the
finished maps by this agency.

.2.

138

GRADE

United National Divisions

B. Enery Branch: collects and analyzes information concerning economic developments in enemy and enemy occupied

territory, in order to make estimates, evaluations and
recoemendations concerning (1) industrial objectives,
(11) the economic potential of the enemy, and (111) other
economic questions on which reports on data are requested
by the Joint Chiefs of Staff, the War Department, or the
Navy Department.

Loving

To

understand

adidas

-

makes recomendations primarily to the Office of

I

Ifhr

Imports and the Quartermaster Corps, on measures

to increase the supplies of strategic materials

from Great Britain, Canada, Russia, the Near and
Middle East, the African continent (exclusive of
art

the Vichy:French Colonies),
Far Eastern areasinot docuping by the anemy

103

ECh

bra

The Enemy Branch is composed of three Divisions:

(India, China, Australia, and Sealand)

1. The Economic Intelligence Division: collects current

initiates missions, in cooperation with the State
Department, to advise and consult with governments
in the areas listed on the improvement of their
and transportation tochniques in order
to increase local production and ease the burden
on shipping:

intelligence data concerning economic developments in
foreign countries, especially enemy and enemy occupied
territory.

The specific functions of the Economic Intelligence

Division are:

d.

the compiling, classifying, and routing of information obtained from censorship, intercepts,
foreign radio broadcasts, foreign publications,
British MEW, American business firms with foreign
interests, refugees, returned travelers, foreign
representatives of other government agencies and
all sources other than espionage;
b.

the answering of specific requests for economic

intelligence information from other Divisions of
the BEW, the armed forces, and the Ministry of
Economic Warfare;

c. the continual search for new sources of economic
intelligence

d. the indexing, routing and safeguarding of all restricted, confidential, and socret documents which
originate in the Board or come to the Board from
other Sources.
2.

The Industrial Objectives Division: makes recommendations to the intelligence services of the Army and

Navy for the destruction of specific industries,
factories, shipyards, transportation facilities and
other economic installations in enemy and enomy occupied
territory.
a. These recommendations are based on detailed analy-

sis of the structure and inter-rolations of
specific industries, (including the flow of raw

materials, components, fuel and power supplies,
and finished products) for the purpose of discovering the bottle-necks whose destruction would result

upbn request, items the Office of Exports in

arelysis of export projects, requirement problems,
ahimping priorities, UTO.
Its recommendations are based upon nalysis of productive capacity, transport, manpower, and other 800-

nomic funts obtained the Economic Intelligence

Dividion or from: sourcess

4.

and

The Reoccuration and Reconstruction Division: initiates
and directs economic analysis related to:
a. economic problems of redocupation;

b. problems of post-occupation and post-war relief
in foreign areas;
c. problems of post-mar reconstruction in foreign
arean.

D. The Technical Branch: supervised and coordinates analysis
of technical nature in the fields of petroleum and air
transport.

1. The International Aix Transport Division: all matters fall

relating to internation air transportation which

within the responsibilities of the Board of Economic
Warfare will be centralized in the International Air
Transport Division. It will act in an advisory capac-

ity to the Board on all matters of this nature. It

will be responsible for assembling and analysing data
on programs pertaining to the movement of

critical Materials by air to and from the United States.
It will maintain close contact with the State Department, the air services of the War and Navy Departments,

139

the aviation agencies of the Department of Commerce,
the War Production Board and any other agencies of the

in international air transportation. It will maintain

and detailed estimates of enemy war potential, (an
Interdepartments Committee on enemy oil position has
been established under the chairmanship of the Potroleum

and aircraft manufacturing concerns on problems re-

Division), particularly strategic studies on all
petroleum matters instituted on its own initiative or

Government having an interest directly or indirectly

contact with representatives of air transportation

lating to the work of the Division. It will be re-

sponsible for the formulation of plans for the develop
ment of international air transport and will make
reports and recomendations to the Board on all such

matters. Through close liaison with the Office of
Imports, the Division will be responsible for all

made upon the request of various agencies of the armed
forces.

II. The British Empire Division, Far Eastern Division, and EuropeanAfrican Division are hereby abolished.

arrangements landshandling of cargoes imported for the

Office of Imports by air transport. It will make

reports and recommendations to the Office of Imports
on the purchase of strategic cargoes to be imported

by transport. The Division will advise the Office
of Exports with respect to problems arising from the
transportation of export cargoes by air. It will
furnish, either upon its own initiative or upon roquest to the Office of Economic Warfare Analysis, all
the strategic studies or other information relating
to all matters of air transport nature that relate
to all phases of economic warfare, including reoccupation and reconstruction together with:such reports
and recommendations as would fall within this category.

2. Petroleum Division: All matters relating to petroleum
and petroleum products that come within the responsibility of the Board of Economic Warfare will be

centralized in the Petroleum Division. It will act

in an advisory capacity to the Board in all such matters
and will represent the Board on Inter-Agency Committees
and with other agencies of Government. It will main-

tain pertinent data on the oil situation in neutral

countries and represent the Board on all matters
affecting the neutral oil position. The Petroleum
of Division will act in an advisory capacity to the Office
Imports on all matters relating to the purchase of
petroleum by the United States Commercial Corporation

for trading purposes and all matters relating to the
importation of materials in which questions of oil

supplies or development would play a part. The
of Division will act in an advisory capacity to the Office
of Exports on all matters relating to the licensing
It petroleum, petroleum products and oil equipment.
will maintain the necessary records and information
Division requisite to the performance of this function. The

of will be responsible for furnishing the Office

Economic Warfare Analysis with statistics or other
information on foreign oil resources, refining, transportation, consumption, substitute and synthetic fuels;

economic studies on all matters pertaining to petroleum)

MILO PERKINS

Executive Director

140
BOARD OF ECONOMIC WARFARE

Washington, D. C.

August 7, 1942

OFFICE OF ECONOMIC WARFARE ANALYSIS

Economic Warfare Analysis
Personnel

Memorandum No. 7
DISTRIBUTION: AE

In accordance with Order No. 12 of the Executive Director, the
following Branch and Division Chiefe are heroby designated:

A. Staff of the Assistant Director in Charge, Office of
Economic Warfare Analysis:

1. Chief of Office - John Fischer
2. Executive Assistant - Eayne Chambers
3. Special Assistants - Dowayne Kraegar, Harlan Cleveland,
and Ruth Schill

4. Editor - Philip Dunaway
5. Engineering Staff - Alex Taub, Chief
6. Cartographic Staff - Shannon McCune, Acting Chief
B. Enemy Branch - Fowlor Humilton, Acting Chief

1, Economic Intelligence Division - Chester R. Vail,
Acting Chief

2. Industrial Objectivos Division - Robert H. Montgenory,
Acting Chief; Lewis M. Lind, Assistant Chief
3. Economic Potential Division - James Shoemakar, Acting
Chief

C. Blockade and Supply Franch - Cass Canfield, Acting Chief

1. Blockade Division - Melvin Fagen, Acting Chief
2. American Hemisphere Division - Doway Anderson, Chief

3. United Nations Division - Paul Ellsworth, Acting
Chief

4. Reoccupation and Reconstruction Division - Max
Lowenthal, Acting Chief
D. Technical Branch - Charles Rayner, Chief

1. International Air Transport Division - Philip Amran,
Acting Chief

2. Petroleum Division - Charles Raynar, Acting Chief
WILLIAM T. STONE

Assistant Director

141

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE August 25, 1942.
TO

FROM

Secretary Morgenthau

Mr. Hoflich

Subject: Shipment of Planes to British Forces.

1. One hundred and one planes of all types,
including 90 combat planes, were sent from the United
States to British forces during the week ending

August 18, 1942.

2. Thirty-eight planes were sent to the Middle East,
and 26 went to the British Isles.
3. Forty Northrop Vengeance dive bombers were

shipped to British forces during the week, recording
an all-time high for such planes. Twenty-six of
these went to India (an all-time high of U.S. plane

shipments to India) and 14 to the United Kingdom. Dive
bombers should prove most useful in a British-American

invasion of the European continent, or in defending
India against the Japanese The British have very few
dive bombers, and have tended to discount their usefulness in the past.

-2Table A

142

-- Shipments by Area

Total Shipped Totalsince
Shipped

Week

in 1942

Ending

To the United Kingdom
Light and medium bombers
Heavy bombers

Naval patrol bombers

Pursuit
Army Cooperation
Trainers

Heavy bombers

Naval patrol bombers
Pursuit
Army Cooperation
Trainers

705

544

O

16 2

558

1,719

142

246
129

3

27

7

1,187

876
107

O

O

138
24

0

O

26

Total to the United Kingdom

To the Middle East
Light and medium bombers

Jan. 1, 1941

to date

Aug. 18,1942

2

696

3 429

805

475

18

3,443

1,710

5

0

0

52

6

6

o

20
o

434

1,282

30

30

150

8

0

Total to the Middle East

2,27

953

38

To the Canadian Forces
Light and medium bombers
Heavy bombers

Naval patrol bombers
Pursuit
Trainers

227

59

o

1

1

O

o

23

31

0

30

72

588

1,829

11

Total to Canadian Forces

2,160

701

11

To the British Pacific Forces
Light and medium bombers

Naval patrol bombers

Pursuit
Trainers

Total to Pacific Forces
To the British Indian Forces
Light and medium bombers
Pursuit

245

145

0

27

0
o

363

200

o

105

0
0

93

93

40

95

26

79

96
79
40

40

O

Total to Indian Forces

Heavy bombers

Naval patrol bombers

Pursuit
Army Cooperation
Trainers
Grand Total

252
193

143
3

56

2,944

7

1,580

20

168

137
596

O

11

101

133
3,075

1,316

60

119

119
33

26
40

Totals

Light and medium bombers

740

345

0

2,108

3,828

8,740

-3-

143

Table B -- Shipments by Types
Week

Ending

Aug. 18,1942
O

Bell Airacobra

Boston III

Brewster Buffalo
Cessna Crane I-A (AT-17)
T-50

Consolidated Catalina PBY-5B

Liberator

Tomahawk

Fairchild 24 R-9
PT-26 Cornell
Glenn Martin B-26A (Marauder)
Baltimore
Maryland

Grumman Martlet II

Jan. 1, 1941

315

469
62

15

39

o

0

16g

97

97

O

86

700

7

56

101

193
190

665

1,047

O

3

O

Douglas Boston I,II and III

since

42

20

Curtiss Kittyhawk

Total Shipped

o

o

Boeing B-17

Total Shipped
in 1942
to date

0

O

544

1

493

100

122

62

62

4

36

36

0

276

344

O

11

o

o

0

57

150
98

1

Lockheed A-29A (AC-151)
Hudson

Lightning
Ventura I

Ventura Bomber

North American B-25

Harvard II

Mustang

Northrop Vengeance

Pitcairn Autogiro
Stearman PT-27

1

O

487

O

3

12

o

12

282

282

110
54

110
951

535

615

61

61

3

5

1

O

0

40

OS2U

Vultee Stinson 0-49
Vultee-Vengeance

Grand Total - All Types

5

0
O

298

297

O

Vought-Sikorsky Chesapeake

1,457

10

50

0
0

27

27

O

14

10

o

40

40
O

101

3,828

8,740

Table C -- Plane Shipments to the British by Weeks
Light and
Week

Ended

medium

bombers

Naval
Heavy
Bombers

patrol

bombers

Pursuit

Army

Cooperation

Trainers

Total

Weekly average

of shipments
in 1941

1

27

35

29

97

18

117

30

141

3

2

Weekly average

of shipments

in first 6

months of 1942

July 7, 1942

July 14, 1942
July 21, 1942
July 28, 1942
Aug. 4, 1942

Aug. 11, 1942
Aug. 18, 1942

Total shipments
since January 1,
1941 to date
*

36

4

77

17

42

11

55

1

3

o

17

0

24

3

o

81

1

4

83

46

93

0

66

8

3

are

O

39

2

0

4

32
59

60

3,075

o

6

27

70

38
8

19

171

O

11

101

2,108

8,740

9

3

252

7

193

20

2,944

109

8

168

Total includes planes shipped in 1942 prior to March 17 which are not included in the
weekly totals up to that date.

145

NOT TO BE RE-TRANSMITTED
BRITISH MOST SECRET

COPY NO.

U.S. SECRET

13

OPTEL No. 290

Information received up to 7 A.M., 25th August, 1942.
1. NAVAL

23rd to 24th. Our light forces in the Channel engaged enemy minelayers covered by E-boats, one of which was set on fire and others damaged. Two
motor gun boats were damaged and a motor launch WELE sunk by nine. E-boats were reported mine-laying off LOWESTOFT early this morning.
2. MILITARY

RUSSIA. Despite strong Russian resistance the Germans have gained
ground in their attack towards STALINGRAD from the Southwest and are now less than
25 miles from the town. In Western Caucasia the German attacks towards TUAPSE and
NOVOROSSISK have made further progress.
3. AIR OPERATIONS

WESTERN FRONT. 24th. 12 U.S. Fortresses with fighter escort bombed

the shipbuilding yards at LE TRAIT from 23,000 feet. Fighters, two of which are
missing, destroyed 2 F.W. 190's, probably destroyed 2 and damaged 4. One F.W.190
was shot down near WORTHING.

24th to 25th. 245 aircraft were sent out - FRANKFURT 225, (122 heavy)
objectives near FRANKFURT 3, Intruders 11, Sea mining 6. Preliminary reports state

much thick cloud making identification very difficult. Some crews went below
cloud. Bombing reported scattered and fires dispersed over wide area, much search-

light and night fighter activity, heavy anti-aircraft fire over objective. 16
bombers are missing. Intruders attacked 13 railway trains.
EGYPT. 22nd to 23rd. MERSA MATRUH WILD bombed and enemy convoy

north of TOBRUK was attacked with torpedoes and bombs and hits were estimated on a
merchant vessel and a destroyer.
23rd. TOBRUK twice bombed. Two enemy aircraft destroyed.

SICILY. 23rd. Three Hurricane bombers with Spitfire escort
attacked the GELA DISTRICT.

146
TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION

DATE August 25, 1942.
TO

Secretary Morgenthau

FROM Mr. Hoflich

Subject: Summary of Intelligence Reports.

Turkish Neutrality
The government of Turkey has announced the appointment

of Numan Bey as Foreign Minister, succeeding the Prime

Minister who has been holding both portfolios. The new

Foreign Minister is considered to be particularly friendly
toward the United States.

According to a report from Bern, the German government

is now encouraging Turkish neutrality. This suggests
that the primary Axis interest in Turkey, at the moment,
is in keeping the Dardanelles closed to the Russian Black
Sea fleet. It is reported that the Turks are increasing
their mine and shore defenses in that area.
Anglo-French Relations in Syria

Reports from the Near East indicate that Anglo-French
relations in Syria have become seriously strained, according

to the Office of Strategic Services. The issue at stake
concerns the elections which, it had been agreed, were to
be held this fall. The British representatives, supported
by Churchill, feel that the elections should be carried
through. The Fighting French, led by De Gaulle, oppose
the elections at this time, and accuse the British of
attempting to dislodge the French from their dominant
position in Syria. De Gaulle insists that any change in
Syrian status can be brought about only by a properly constituted French government after the war.

(Office of Strategic Services, "The War this Week,"
August 13-20, 1942.)

147
August 26, 1942.
8:55 a. m.

DEFERMENTS

Present:

General Hershey
Mr. McReynolds

Mr. Patterson

=

Mr. Stevenson
Mr. Gaston
Mr. Thompson

H.M.JR: I said men over forty should be deferred,
and what I also said was only people in key positions.
That does not mean every able-bodied man, but only

people in key positions. During the night I had an
idea, if you couldn't fix it at a minimum salary, say,

anybody getting seven thousand or more, or six thousand
or more, and that would sort of make it much easier to
define a key position.
MR. GASTON: I don't know. Some men are very im-

portant, it seems to me, who are unfit for combat duty,
whether because of being more than forty years old or
for physical reasons - their work is very important to
us.

H.M.JR: What do you mean by "physical reasons"?

MR. GASTON: I mean a man who is not fit for combat
duty, who has flat feet, or some other defect, a man who

would be classified in the B classification, who wouldn't
be used for combat work.

H.M.JR: But you are not going to defer a man, I

mean, unless he occupies a, key position.

MR. GASTON: No, no, unless he occupies some posi-

tion that is quite important. But I should think,

148

-2where we might have a shortage of certain kinds of in-

vestigators, it might not be a high-salaried position,
but it might be very hard to get that sort of man; and
if the man is over forty, or if he has got bad eyesight,
or some other physical incapacity and is not fit for
combat duty, we ought to be able to hold that man.

MR. McREYNOLDS: It would be a little difficult to
administer, of course. I am entirely sympathetic with
Herbert's viewpoint, there, but I am thinking of the

ways to get around it, and I think if they are in a
key position, and if they are over forty years old--

MR. GASTON: Or if they are physically unfit for

combat duty.

H.M.JR: No, I would say over forty.
MR. GASTON: Take a man like Ullmann; he is certainly

under forty, but he is unfit for combat duty.

H.M.JR: But you would not want to keep a man who

is over forty and fit for combat service.

MR. McREYNOLDS: They don't take them for combat
service.

MR. GASTON: Not over forty, unless they have some

special training, military training, or special qualifications for military duty.
H.M.JR: Well, let's see - I think, as usual - who
is here? It is nine o'clock.
(General Hershey and Mr. Patterson entered the

conference.)

H.M.JR: We are trying to do our homework. It is
a question of trying to be able to keep men in key
Government positions who are not physically fit for
combat service.

149

-3We are just talking among ourselves. The question I wanted to raise is how can we keep key men,

over forty, in the Treasury who are not fit for combat
service and have a physical defect?

We have got cases here - there is one man, partic-

ularly, with flat feet. This one man had flat feet,

and he had sinus trouble, and something else, and I
asked for a deferment. He happened to be under forty,
and a very important man. It was rejected. Now he
is going to sit at some desk somewhere as a clerk.

You see, with us it is a question of getting some
kind of rule or we will have to ask the Army and Navy

to reassign these fellows to us in a uniform. I don't

want to do that even if the Army and Navy would.
MR. PATTERSON: It is against their policy.

H.M.JR: I had a few minutes with the President
yesterday, and I told him what I was going to do and
he said O.K. He interrupted me three times to say that
that did not interest him half as much as the young men

sitting at desks in uniform, and, "Why the hell didn't

the Army and the Navy do something else," " he said,
"Stimson and Knox, notwithstanding." He interrupted me

three times on that, so I just pass that on for what it
is worth. I had the darnedest time getting my problem

over to him. It is not only mine; it is the whole
Government's.

MR. GASTON: I think, Mr. Secretary, it is a little

broader than that. We have a couple of men in the
Bureau of Internal Revenue. They are very key men, not

physically incapacitated, Norman Cann and Tim Mooney,
Assistant Commissioner and Deputy Commissioner in charge

of taxation, and they are forty-three years old.
(Mr. Stevenson entered the conference.)

H.M.JR: The question is what can we do about key

men in the Government service. I started off by saying

150
4-

those who are physically unfit for combat service and
over forty, and Gaston was just making the statement I

have not gone far enough.

MR. GASTON: I would make it all men physically

unfit, by reason of physical handicaps, for combat duty,
if they occupy important, essential, or key positions
in the Treasury Department, even if they are only twenty-

five or twenty-nine, or thirty-five, if they are unfit
for combat duty. Then I would take everybody in a key

position over forty years old on the theory that unless
they have special military training, they are not fit

for combat duty. They cannot be drawn for combat duty
in view of their ages.
MR. PATTERSON: Of course, you state it a little

narrowly because the Army has a great many men that

are not fit for combat duty. I don't know what the
proportion is of people in supply and staff positions
to actual combat troops, but it is very high - more than
half, certainly.

MR. GASTON: My notion was that in certain key
places in the Treasury Department, in Internal Revenue,

and some of the general work here, that for office work
those men are going to be just as valuable to the Govern-

ment here as they would be if they were occupying the
desk positions in the Army.

MR. PATTERSON: The thing is that so far as ability

to do the work is concerned, the thing is not clear-cut.
It is not clear-cut between Army and civilian. You have
grades and shades all along the line. You hav e men who

are fit only for infantry. I mean, they can't - that is
a mis-statement. I mean you have men who are fit for
infantry and you have a great number of men who are not

fit for infantry in the Army. We could not limit our-

selves in the Army to men who are fit only for infantry
service. You would not get enough men - anything like
enough men - and your standard would be unnecessarily

high.

151

-5H.M.JR: Bob, let me - supposing we take a man

who has had no previous military training and he is
over forty.
MR. PATTERSON: Most of them have had no previous

military training.

GENERAL HERSHEY: Some of those over forty would

have been in the World War, especially between for tyone and forty-five.

H.M.JR: I was saying, even men like that in the
World War, but who didn't keep up their reserve - let's
say a man is over forty, has no military training, and

now, for the moment, let's say, he is physically fit.
I mean, let's start there. Let's say he is physically

fit.

MR. GASTON: But Assistant to the Commissioner of

Internal Revenue, for instance--

H.M.JR: Or the man we have - another case - who

is Collector of Internal Revenue for the State of New
Jersey and is in charge of the war bonds for the State
of New Jersey. He is forty-five. He occupies both

positions.

MR. PATTERSON: Why are we taking men over forty?

H.M.JR: That is a hell of a way to an swer my ques-

tion, but it is O.K. (Laughter) I love that.

GENERAL HERSHEY: It was opened up from twenty to

forty-five. There are twenty-seven million men between
those ages. At the present time the Army is asking me
to place at the induction station somewhat over half a
million every month. At the present time, by mid-October, I have the choice of men with either secondary

dependency - there will be a few of those left by early

October or November - men with wives; 1-B's, who are
men who have been already rejected for general service,
but under the lowering standards, some of them are

being accepted; illiterates, and a limited supply of

venereals.

152
6-

Now that is about where I have got to make my call
in November and December if I continue to be asked for
a million men every three months - net, not gross.
That means that I must put at least thirty percent more
of that number at the stations now.

H.M.JR: Would you mind just going over that list

once more?

GENERAL HERSHEY: By mid-October, or around Novem-

ber first, depending to what extent my 1-B's are accepted
because they are a very large group - I have nearly a

million men, and the Army now, for the first time, is
dropping down into that. I don't know yet how many I
will be able to accept, but my single men, except those
who are deferred for occupational reasons, will be gone
in October, with very few exceptions.
H.M.JR: Single men up to how old?
GENERAL HERSHEY: Single men without dependents

between twenty and forty-five.

Now, there are a million people in 2-A and 2-B, and
I hear many, many rumors, and I think they are well
founded, that we are permitting far too many airplane
factories and shipyards, especially, to keep men when
they could be spared, and that is one of the things

that we have got to hit pretty hard during the next two
or three months. But there is going to be a great deal

of shouting. The Navy is going to, and Johnnie Green,
and the Federal Shipyards, and the New York Shipyards -

all those will say, Now if you take those fellows we

are going to shut down business." They won't have to,

but that is what they are going to say. They don't want
to hire women, Negroes, old men - they don't like to hire
those, and that is what they are going to have to do if

we take them.

So we can get probably ten percent, perhaps, a month,

out of that million, but that only gives me a hundred

thousand. So that is one of the reasons why we are
changing over. I am not opposed to setting an upper

153
7-

age limit, because if that is the thing that is wise,

we can do it; but having done it, you just make the
situation more intense. You are going to have part of

that reflected in this way, that they will take men

who are occupationally deferred, because I think most
human beings, the way we are constituted, will tend to
give more sympathy to the man with a wife and child
than they will to a twenty-year old, or twenty-two-year,

or twenty-three, or twenty-four-year old in industry.

They will take him first. It is going to be hard to
makethem believe he is occupationally necessary, and
the chances are he isn't. That is the truth.

Of course, here is one thing, gentlemen, that the
United States has stuck to, and I don't think any other

nation has. Remember, England approaches this question
by putting on a separation allowance and then just
washing their hands of dependents.
MR. PATTERSON: No other country pays any attention

to it.

GENERAL HERSHEY: If we did do that we would be in
pretty good shape.

I have got around seventeen million deferred be-

cause of dependency, but six hundred thousand of them
are what we call "grandmother" cases, or secondary

dependency. About twelve million of them at the pres-

ent time are in 3-A and the other six million in 3-B,
that is, presumably working at something that is in the
war effort, and our effort, of course, has been to
drive men from nonessential into essential if they
have families. That is why we set up a third classification, to try to give them preferred status, and we
have gotten seven million transferred over in the last
two or three months - they are going over all the time.
MR. PATTERSON: Seven million transferred - for
how long?

GENERAL HERSHEY: Men who are at least - maybe they

were working in war industries, but when we set up the
class they had not been classified. But we have had

154

-8quite a number of men who have worked, say, in stores,

selling automobiles, or doing that sort of thing, and

they have gone into war industries, because we tried
to make them believe that they would be deferred longer
even though they had a wife and two or three children,

if they were working in a war industry than if they
were over here in a so-called less essential industry.

At the present time it looks as though we had about

a third of our married men, at least, and, of course,

there is a little lag in my figures on the transfers,

because the men have to go and convince the whole Board

that they are working in a war industry. But we have
got around seventeen million, but they are between

twenty and forty-five now. Of course, if we had set up

an upper age we could then draw more heavily--

MR. PATTERSON: So far as the Army is concerned,

itself, I should think it would be better if they delved

more deeply into the lower ages and disregarded dependency than taking men over forty. Almost none of those

men over forty are fit for combat duty. I cannot ima-

gine very many of them that are. They have to be held
back in the rear areas or in headquarters, or something

like that, some work of that kind.

As I understand it, we have never indicated in the
Army - never indicated to the Selective Service people

any difference between the man of twenty and the man of

forty-five?

GENERAL HERSHEY: No. That is right. Our initial

bill only went up to thirty-six, when we first faced
the problem, but last December 20, when the bill--

MR. PATTERSON: I am speaking only of the fitness

of the men taken in to be soldiers.

GENERAL HERSHEY: There were first entirely general

service calls. Starting last month we attempted to take-H.M.JR: On my trip last week with the Army, five

days, I don't believe a man over thirty-five - certainly

a man, if he is over thirty-five in the ranks, I don't
think he can do what you expect him to do.

155

-9MR. PATTERSON: Not in the more active combat units.

H.M.JR: I know he can't. I saw them there day

after day and they just could not do it. You know it,
certainly better than I do. Am I right?
MR. PATTERSON: Yes, that is true, in the combat
units.

H.M.JR: In the combat units they cannot take it.
Could I, just a second-MR. PATTERSON: The age of the men in the Army is,

I think, getting rather high. On the acquisition of
these new units this year-in

GENERAL HERSHEY: I heard of two places; for instance,

the 77th Division, General Eisenhower's, they had an aver-

age age of thirty-three or thirty-four. I only saw him
after he had them about six weeks and necessarily that

is not a very good proof. They were doing all right, but
they had not had what was going to probably be some of
the tougher times.

H.M.JR: Just take about three minutes and let
Norman Thompson state what our problem is. Norman, go
ahead.

MR. THOMPSON: We have a number of men in key posi-

tions, particularly in Internal Revenue and the Public

Debt Service, who are over forty years of age who are
liable to be called. Unquestionably they are men who
would be assigned only to desk work, so we feel that the
duties that they have in the Department are so important

in the collection of taxes and the sale of bonds that
it is essential war work, and probably they would be

much more valuable in the whole picture in the Treasury
than in any position in the War and Navy, which I did
not--

MR. PATTERSON: I submit to you, it is more a

matter of age and fitness to be a soldier than it is

156

- 10 on the essentiality of work, because, in my opinion,
they have to plow more deeply into the men in the
twenties and early thirties than they have so far.
MR. THOMPSON: These men are all over forty.
MR. PATTERSON: To the minimization of calls on

men over this age, and it is largely a matter of age.
H.M.JR: What we are talking is age.
MR. THOMPSON They are all men over forty.
MR. PATTERSON: Yes.

H.M.JR: Well, there is no-MR. PATTERSON: I did not understand it was con-

fined to that.

MR. THOMPSON: For the lower ages we had in mind

that where a man was unfit for combat duty and he has

more important work in the Treasury, it is better to
leave him there.

MR. PATTERSON: I think our standards on physical

grounds have been quite too high. They are not now,
but they were for a long time, and they have got to
have men, after all, in the Army for these places, even
though the men are not physically perfect.
MR. THOMPSON: This is the case of Thomas Ullmann;

he is thirty-four years old, but he was put in 1-B and
then he applied for a commission in the Air Corps. He

went to Walter Reed for his examination, and the doctors

there said that he was not even fit for limited service.
Notwithstanding that, the draft board ordered him for
induction on August 8.

GENERAL HERSHEY: Was he inducted?

MR. THOMPSON: The Secretary asked for a three

months' deferment, and they denied the deferment. The

157
- 11 War Department asked for a sixty-day deferment. to give

the Air Corps time to get him in, and it was turned

down. He went out and talked to the chairman of the
board. The board chairman told him he could report or

not as he saw fit, but that he was to report on the

next induction.

GENERAL HERSHEY : If he is that bad, physically, he

is going to be turned down on an induction examination.
Our screening examination is no indication except that

he isn't obviously unfit.

MR. GASTON: We couldn't understand it. Over in
the Air Corps they wanted him on contract work, on
specialized work, and they couldn't get him.
MR. PATTERSON: Maybe that is one of those cases.

MR. THOMPSON: We felt in a case of disability like
that, the man should automatically be deferred if he is

in a key position. But the age question is--

H.M.JR: Let's stick to the age question, first.

I think we are on safer ground on the age question.

GENERAL HERSHEY: Of course, cases like that, if
there are not going to be a hundred or a thousand we
can do something about those.

H.M.JR: We are talking about a couple of dozen.
GENERAL HERSHEY: Well, I would like to have a

chance on those. I can do something about those.

MR. PATTERSON: Well, it is not confined to the
Treasury Depar tment.

MR. McREYNOLDS: That is the point.
GENERAL HERSHEY: The trouble is it does not get

confined to the two dozen.

158
- 12 -

H.M.JR: And the thing is that I don't want to be
out at the front - I mean, this last rule this committee
got out was helpful. It was very helpful.
GENERAL HERSHEY: Yes.

H.M.JR: Wasn't it helpful?
MR. McREYNOLDS: Tremendously. There is no doubt
about that.

H.M.JR: I thought if some other rule could be made
as to men in key positions, I mean an assistant collector
of Internal Revenue, or State collector, or something
like that, a man in Public Debt, and then if we had a
corresponding rule in other departments, we would not

all have to run to you.

GENERAL HERSHEY: I think we will have to watch it.

There is no system but what you will have to watch. That
is, I mean the human element, and the only thing - and
I think the Treasury Depar tment has been particularly
clean about it, but unfortunately, we had three million

six people in Governmental service when last we met.
They are up about four and a half, now, and-H.M.JR: You mean outside the Army?

GENERAL HERSHEY : Yes, counting the Federal, the

State, the counties, the cities. Four and a half million
is a lot of people to be engaged in Government. In try-

ing to save stragglers, at times we jeopardize the deferment of those who actually ought to be deferred. These
air fields and around, they are some of the worst spots
that our boys have. The Army has been riding herd, now,
with these deferment committees, and I think they are
getting somewhere.

159

- 13 -

H.M.JR: Let's come back to the point for the

whole Federal Government. Could we get some kind of
a rule on people-MR. PATTERSON: Henry, I think the rule that we

formulated before is a fair rule.

MR. THOMPSON: The difficulty is that if the
Secretary asks for a deferment under that rule, the

local board ignores it, that is all.
GENERAL HERSHEY: No, no.

MR. THOMPSON: Unless he appeals to the President-MR. McREYNOLDS: That appeal procedure is what it

has got to depend on, I think.

GENERAL HERSHEY: Not only that, but even if the

appeal breaks down, I have got three or four people
doing nothing every day but considering cases that

people want to appeal to the President. It is a
little unfortunate; but rather than make a rule that

will let a hundred thousand people get deferments, I
would rather do anything, even take - I don't know

how many, a hundred or two - I could handle a good
many more times two hundred than I could something

that would touch four million and a half.

MR. THOMPSON: Perhaps a rule of that kind where

we take up special cases with General Hershey--

H.M.JR: But, I would like a little advice. For
instance, if I have a man forty-one or forty-two
years old, and let's say I ask him - let's say he is
physically fit, he is over forty and he is doing an

important Treasury job - when I say important I mean
assistant to the Commissioner of Internal Revenue, or,
say, this New Jersey case-MR. McREYNOLDS: Old man Mooney down there-MR. THOMPSON: And Norman Cann.

160
- 14 MR. McREYNOLDS: Cann and Mooney. No two men

in the world know as much about revenue and the
operation of revenue as those two boys.

H.M.JR: One is forty-three.
MR. PATTERSON: Don't call them "boys;" you weaken

your case. (Laughter)

H.M.JR: Now, anyway, should I, gentlemen, in

these two cases - one is forty-three, his draft status
is 3-A, he is married, has a wife and daughter, age
fourteen, not qualified for combat duty. He is the

Assistant Commissioner of Internal Revenue, eightyfive hundred. Now, supposing he is called?

GENERAL HERSHEY: He won't be for six months,

at least. That is, he won't even have to go under
the gun for six months.

H.M.JR: The way it is going-GENERAL HERSHEY: He has a wife and child; he

is in category three, and I have got five million

with wives only, and I have got six hundred thousand

with secondary dependents in the dependency before

that man's turn. I have got a million people that
thing for the war effort.

are deferred because they are supposedly doing some-

H.M.JR: Let's just take for a minute - let's

say Norman Cann was single and forty-three, and
Assistant to the Commissioner of Internal Revenue,
and perfectly healthy, what about him?

GENERAL HERSHEY: If you say that this fellow is

necessary for the running of that, you ought to file a
42-A on him. When the local board turns that down,
if they do, they should send you a Form 57, which says,
"We put this man in 1-A, notifying you if you sign

this card this will constitute an appeal. You should
sign it.

161

- 15 H.M.JR: Then let me ask these men from the Army

and Navy if they think ethically and morally I would
be doing the right thing or if I would in some way be

hampering the War and Navy effort?

MR. STEVENSON: We feel very emphatic about it,

that it is very foolish to move people of that classifi-

cation of competence from a civilian desk to a uniform
desk, and then just have to replace them on the civilian

desk. It doesn't seem to be very efficient or very
economical to move a man from one desk to another.
MR. PATTERSON: Of course the Navy is on the

sidelines on this entirely. They really have no interest. They don't take any Selective Service men here.
They took forty thousand last month. After I had
notified them that they were supposed to be inducted,
they got them.

They steal them, but they are officially not
interested in the Selective Service.
H.M.JR: Let me put my question-MR. PATTERSON: Their interest is rather in keeping

them in civilian capacity when they are working in the

Navy Department.

MR. STEVENSON: We have a lot of civilian employees

who are subject to the draft.

MR. PATTERSON: I say, your interest is in the
line of keeping your civilian employees in the Navy,
rather than have them drafted.
MR. STEVENSON: Rather than having to commission

them or something else, leave them where they are.

H.M.JR: Let me direct my question to you. An
able-bodied man over forty years old, who is in a
position of relative importance, Assistant Commissioner
of Internal Revenue - if I said I need him, how would

you feel?

162
- 16 MR. PATTERSON: I will answer that off the record.
(Discussion off the record.)
MR. PATTERSON: Has the Army the right to designate the ages they want men selected from?
GENERAL HERSHEY: They don't even have to do that.

They can do it indirectly, saying they will not accept

a man over a certain age.

MR. PATTERSON: I don't suppose we could do that.
GENERAL HERSHEY: Yes, you could. However; you

are in a little weak position, because you are enlist-

ing them up to fifty. It is a little inconsistent

position. I think Mr. Morgenthau, if he feels that

way about these men, should file a 42-A, appeal it if
he doesn't get what he asks for; and I think that he
should give us a chance to appeal it to the President

ifbusiness
the appeal
board turns it down. It is a nasty
we are in.
MR. McREYNOLDS: That is the system that is

provided for, so you do not have to make a rule to
let anybody through.

H.M.JR: I wanted to find out how you felt. I
drew a line at forty.
MR. PATTERSON: I think if this man were twenty-

five I would feel quite differently about it.
H.M.JR: But at forty?

MR. GASTON: If this man had gone to West Point

and had been in the last war and continued in the
National Guard or some military pursuit, we would

regard it quite differently. In other words, if he

were a man who would be a logical candidate for a
rank corresponding to his age, without much additional

training, I think that would be a different case.

163
- 17 MR. PATTERSON: My own view is that you can

divide it with fair accuracy by age, men under a

certain age, such as, if you want to put it low,

thirty-two, even though they have physical defects.
By and large they make good soldiers, if physically

fit for it. I would say that men over forty, even
though physically fit, so far as the physical

examination reveals, do not make as good soldiers

as
the class I described first. Don't you think so,
General?
GENERAL HERSHEY: Oh, yes, you have to find a

place for that older man; the other fellow you don't,

you can use him anywhere.

H.M.JR: You see the thing we are up against -

I think what I will do after this conversation is,
if you people think well of it - these people, they
sort of feel the stigma, and if, on the other hand,
I ask for this two-year deferment so that they feel
they are all right, they can stop worrying. Then

they would settle down and tend to their work. Otherwise they are restless; they are looking for commissions.
They can get commissions, this kind of people. They
can get commissions in the Army and Navy, and they go

out and get commissions, and I am left flat.

MR. PATTERSON: Some of the people believed two

years ago when they drafted the Selective Service Act

that all up to sixty-five ought to be liable for

military service. They never dreamed that men in the
sixties would be taken under Selective Service at the
same time as men in the twenties. It was more of an

affirmation of their duty and their obligation that
they wanted to emphasize. That was always my feeling
about it. It never occurred to me that they would
be taking men forty-five with the same facilities and

at the same time they were taking men of twenty-one.

H.M.JR: I don't understand why it is.

164

- 18 GENERAL HERSHEY: I think that is true. One
thing you are up against, you have to make a choice.
You only have an occasional man over forty - unfortun-

ately I have some of the occasional ones over forty that do not have dependency, or trade, or something

else.

Now, I think that the trouble here has probably
been that you have been a little more - quite a
little more strict than some other Governmental
agencies that we find around. We have not had very
much trouble in having them ask for people, up,
at least, to the appeal board.

H.M.JR: I haven't asked you for one. I haven't

appealed.

GENERAL HERSHEY: If you had, I think that the

ones that you are up against - I think these cases
that you have got here are push-overs; I won't have
any trouble with these, but I have got some troubles

when I get a second or third man in an agency, when

he is twenty-nine or thirty years old.

MR. McREYNOLDS: That ought not to be.
GENERAL HERSHEY: Then the heat gets on you.

MR. PATTERSON: Who do you deal with, G-1, over

there, on a thing like this?

GENERAL HERSHEY: On what?

MR. PATTERSON: Suppose you were going to put supposing the Army asked you to give them younger men,
who makes that request?
GENERAL HERSHEY: The Military Personnel Section -

Military Personnel Division of SAS has been the one
that has handled the requisition of men.

MR. PATTERSON: They never indicated preference

for men of one age over another?

165

- 19 GENERAL HERSHEY: Never any requisition except

for general service men. The law lays down first where

the liability is; secondly, it lays down certain rights

that the Armed Services have, that is, the right to
reject anyone they don't want; and the next thing is
the President's right to defer by categories any or
all types of people. They have never differentiated

on age, and up to date the Navy has not asked directly
for any men. They have found them indirectly and thus
supplied the need up to date. (Laughter)

H.M.JR: I love that. I get the greatest kick

out of seeing you ride the Navy. The Navy always
comes out on top. They take the criticism and then
come out on top. (Laughter)

MR. GASTON: What commissions does the Navy pay

to the draft board officials for tipping them off on

good men they ought to get? (Laughter)

GENERAL HERSHEY: We had a pretty good arrange-

ment once, but some of the diplomatic relationships
have fallen off, because they had tougher men. When

they see ten of their men fail to report and then find

out they have gone to the Navy - many of them like to

make the quotas, and they can't. It is too late to
fill them.

MR. PATTERSON: Lower the age to include eighteen

and nineteen, relieve the--

GENERAL HERSHEY: There are only two million five

hundred thousand, and you have got to take out twenty-

five to thirty percent of those because they will be
rejected physically. That leaves you around a million

six. Now, the Navy - I don't know how many men they
have got, but all of them are below twenty, because
they told me repeatedly they were not bothering us
much above twenty. So if you subtract the strength
of the Navy and subtract all that have gone into

the Air Corps from the million six, and all that

have gone into other parts of the Army, the

166

- 20 Coast Guard, the Marine Corps, and then you take
out all the reserves, and the Signal Corps and Ordnance,

and everything else, unfortunately that million six
is not as large.
MR. STEVENSON: It is already partly depleted.

GENERAL HERSHEY: Unfortunately, as an example,

if you heard of a fellow who had a quart of whiskey
and heard he had given a half a dozen a drink or two
apiece, you would not know whether he had any whiskey

or just the bottle left.

MR. McREYNOLDS: You would know damn well he

had no whiskey left. (Laughter)
GENERAL HERSHEY: We are up against that on the

eighteen or nineteen year olds. They have been badly

recruited. It already takes care of probably a couple
of months, easily, of the Army's calls.
MR. PATTERSON: You have them coming along

regularly.

GENERAL HERSHEY: Of course. Now the men who

have become twenty since July 1st are already on the

liability list because when we put them on the last

time we registered them down to eighteen and arranged

them by date, so the day he becomes liable he is sent
a questionnaire.

H.M.JR: I would like to ask a question out of
my line. This thing that Mr. Patterson asked two
or three times, why shouldn't the younger men - why
shouldn't those drafts be exhausted first, instead
of at the same time taking men of forty-five and men

of twenty-two? I don't understand that.

MR. PATTERSON: I think the General's position on

that is pretty plain. They will take any that the

Army asks for.

H.M.JR: But that is an important point.

167
- 21 MR. PATTERSON: I think the Army has never differentiated on age.

H.M.JR: Hasn't that been made sort of clear here

this morning?

MR. PATTERSON: I think so, yes.

H.M.JR: McReynolds, could I ask you something? If

I, after this conference, decided that men over forty
were really in important positions, irrespective of their
dependents, and I decided to ask for two years - there
is no use asking for six months, because I want them to

settle down. I will ask for two years' deferment, you

see - I mean, these men, say if they are irreplaceable,
I was going to ask for a two years' deferment.
GENERAL HERSHEY: We would have to change our

regulations.

H.M.JR: Would you?
GENERAL HERSHEY: In the Selective Service, because

six months is the maximum - we use short-term paper in
a world that we don't know much about.

H.M.JR: I thought I could ask, if I decided that

they were necessary, for two years.

GENERAL HERSHEY: Yes, you can ask, but the best

we can do is renew the note. We keep the money pretty
much on short call.

H.M.JR: I can't ask for a two year deferment?
GENERAL HERSHEY: Yes, but we can't give you but

six months. They do do it.
H.M.JR: There is no use asking. Then I will ask
for a six months' deferment.
GENERAL HERSHEY: And you ought to make the argument

for a two-year man; that is, the sales talk ought to be
such that you aren't saying, "Now if you will give me six

months, I will replace him," because--

MR. THOMPSON: The form usually covers that,

indicates the time.

168

- 22 MR. PATTERSON: We get these applications for

commissions in the Service, and the first thing I
always look at is the age of the man. If he is over
forty, I am pre-di sposed to grant him a commission,

other qualifications being there. If he is a young

man, though, you cannot do it. He has got to take
his chances.

H.M.JR: The question I wanted to ask McReynolds-MR. PATTERSON: It comes back again and again,
the age question.

H.M.JR: If we decide to do that in the Treasury
do you think you ought to get out any different
directive, out to other departments?
MR. Mc REYNOLDS: No. Well, this question-MR. PATTERSON: I would not.
MR. McREYNOLDS: I was very much interested

about this meeting this morning because in the Man

Power Commission, they have a subcommittee, of which

Arthur Flemming is the chairman, on this occupational

deferment matter.

GENERAL HERSHEY: I am on it.

MR. McREYNOLDS: You are a member of that

committee. I think they are quite sympathetic.
They are holding up the directive they worked out
because it was not adequate with respect to that.

Arthur has got that now. After I got the call from
the Secretary, I called Arthur and talked to him
about it, and he personally is tremendously interested in this question, this question of what the

effect would be. Of course the Man Power Commission

cannot give instructions to the draft boards.

169

- 23 -

GENERAL HERSHEY: They give them to me on

occupational matters. The only complication is you
cannot know just where the line is, where the instructions on deferments stop and the instructions

on induction start; and I think I am the slave of

the Army and Navy on the induction side and of the

Man Power Commission on the deferment side.

MR. McREYNOLDS: What I had in mind, and the

reason I called Arthur is that I think that the

General and Flemming and one or two other members

of that subcommittee--

GENERAL HERSHEY: Nelson and Wickard.

MR. McREYNOLDS: I think they could probably
work out something that would give you a background.

The General will look after seeing that they do not
open this door wide, I think, adequately. Arthur,
with my help on the sidelines, will attempt to leave
the way open so that you will not feel that you are
doing something unfair or unethical in insisting that
you be allowed to keep t he men that everybody, if

they knew all the facts, would be willing to admit
should be kept.

Now, it can be done, I am sure, without any

friction. The only point in my mind is whether we
can make it effective through that procedure, if
just the right kind of directive is issued from that

Man Power Board.

MR. PATTERSON: I do not think anyone would

criticize you in the cases you brought up, and I
recur again to the age matter, which I think every-

body sizes up.

MR. McREYNOLDS: Nobody but Henry Morgenthau

would have thought that anybody would criticize him.
He does not do things that way.

170

- 24 -

H.M.JR: After all, we are talking about an allout war effort, and I want to be in tune. That is the
point.

MR. PATTERSON: The time may come when they will

have to dip into that group of men, but I do not think
the time has arrived yet.
GENERAL HERSHEY: No. I have eight hundred

thousand like those, and I wish that I could feel
this morning that even any proportion of them - that
I could defend the first seven of them that I might
meet out here on the street as easily as I could that
one you read about.

MR. McREYNOLDS: Of course you have got a

situation where you will be all right if you can get
the machinery set up that will identify the men that

ought to be deferred. From what Bob said, I do not
think you will ever come to a point where you need to
take these boys out of a place like they talk about
down there and put him in military service, because,
after all, you have got to get money. You cannot run
this thing - you have got to pay your Army, you know.
GENERAL HERSHEY: You would be surprised who would

ask for a twenty-four year old male stenographer - in
fact, ask for two of them.

MR. McREYNOLDS: I don't care who asks for them.

H.M.JR: Are you telling?
GENERAL HERSHEY: No, I couldn't tell.

H.M.JR: He asked for two male stenographers?
GENERAL HERSHEY: Yes. One was twenty-three and

the other twenty-four or twenty-five, and both of them

were supposed to be carrying secret papers.

171

- 25 H.M.JR: This young lady's husband was formerly
my male stenographer, and he is in the Army.
GENERAL HERSHEY: They were going in the Army,

but it was a rather embarrassing situation for the

man who had to e ventually rule, in the name of the
President, on the 42-A he happened to have had. But

that is neither here nor there. It is just one of

those things.

H.M.JR: This was some civilian department here?
GENERAL HERSHEY: Yes - not yours. It isn't
yours.

H.M.JR: I know, but-GENERAL HERSHEY: It was not Treasury at all,
and not anyone's department who is represented here.

MR. McREYNOLDS: It couldn't possibly be.

H.M.JR: My other male stenographer was in here

the other day. He is a sergeant with he Air Corps.
I will tell you a funny story about this fellow, Bob

McHugh. He is a sergeant down at Miami, and the
colonel from the Inspector General's office came
along and was going out on a case, evidently - I do
not know what the case was - and he met the general
and he said, "I am going up to Washington, and I want
to take this young man with me. So he made this
colonel raise his hand - the general down at Miami -

and said, "You have got to swear that you will return
within a week. Under those conditions you can take
him." So Bob was up here for one day, and he said
the colonel said, "I have got to send him back. The
general made him swear solemnly that he would. In
the Army a good male stenographer is very scarce.

So that is where my two male stenographers are.

172

- 26 MR. STEVENSON: On that score do you conclude

that it would not be safe to amend the regulations

to permit deferment by department heads of men over

forty so as to conserve those who are not replaceable?
GENERAL HERSHEY: Well, I think-MR. STEVENSON: For permanent deferment, two
years.

GENERAL HERSHEY: I think we would have to change

the law. They can put in everything they can as
evidence, and I think it ought to be given very great
weight by the board. After all, you have got the
appeal board, and then I think the President has got

to make the decision, because human beings, being what they

are, you have got - you would be surprised at the
people who would put in 42-A's.
MR. McREYNOLDS: For twenty-four year old

stenographers. (Laughter)

MR. PATTERSON: We have found that true even

in the War Department where they will ask for deferment of civilian employees, and of all the departments
in the Government that ought to be rigid on a thing

like that it ought to be the War Department. It is

the human frailty of the thing, where the man has a
job to do and has some people around him who don't
want to lose him.

GENERAL HERSHEY: He said, "I have gotten used

to these two fellows."

MR. STEVENSON: They couldn't certainly be

susceptible to much damage if the Secretary of the

Treasury on his certification could state that an

employee was indispensable who was over forty years,
and then get him a two-year deferment rather than

six months, and then have to renew it all the time,

with all the paper work that is entailed.

173
- 27 -

GENERAL HERSHEY: If you do it - I am on very
dangerous ground, but remember I deal with a hundred

and twenty-five thousand employees, and if I for the

Secretary of the Treasury make a rule that anybody

over forty will be deferred, then what about U. S.

Steel and Lockheed?

MR. PATTERSON: That ought not to come from the

Secretary of the Treasury. Any division above forty

ought to come from the War Department in the form of
a request to General Hershey to give them younger men
rather than older men.
MR. STEVENSON: That is what I mean.

MR. PATTERSON: It is the thing that colored
my views on that specific case.
MR. STEVENSON: I am raising the question as to

whether the uncertainty in the minds of these fellows,
such as the type the Secretary has indicated here,
could not be allayed if instead of being able to
insure them of only a six months' deferment he could
in these indispensable cases assure them of a two-

year deferment.

MR. PATTERSON: I think the six months is right.
You cannot tell how the situation and the war will
change, and so on, and what the need may be, say eight
or nine months from now.
GENERAL HERSHEY: Unfortunately I can see,

based on some fairly well-grounded rumors - I am

looking at twenty-seven million registrants, and I

can see where before January 1, 1944, one out of

every two of those will be either in the Army, the

Navy, or the Merchant Marine. And remember, thirty
percent of them cannot pass physical examinations,
which means, then, that I have got to get one out
of every one and two-thirds.

174

- 28 H.M.JR: I put my case to the President on the
basis of forty.
GENERAL HERSHEY: Well, I think I can solve
yours.

MR. STEVENSON: Make it forty. I know of men right
in the Secretary of the Treasury's own family here who
have problems of leases and they do not know what to do

with their families, because of the uncertainty about
these fellows over forty, the indispensables.
MR. PATTERSON: That is mild - that is a mild
inconvenience. Think of the men going in the Army.
MR. STEVENSON: They are worrying all the time

about whether or not they ought to get out of the
Treasury and get into the Service. They do not know

what tomorrow has in store for them.

MR. GASTON: I. think we have got all the practical

assurance we can expect.

H.M.JR: I am satisfied, as far as I am concerned.
GENERAL HERSHEY : I want to say a final word

on the fellows under forty. From the standpoint of
disruption, the fellow that is in the low-priced

income bracket with a wife and two or three children,
between twenty-seven and thirty-five, has more

dependence besides money - that is, he does more

things to keep this family together than those who
have children nearer grown. That is one of the things

you have to face when you go down into these.

Here are about ten million down here, and half
of them are under thirty-five, but they have got

multiple children in their families. Now, they can
get along, of course, but there is a little problem
there that is not quite as simple as it sounds.

175

- 29 MR. PATTERSON: How do the other countries run

it? They run pretty much by age?

GENERAL HERSHEY: They run it by age, and unfortu-

nately, England is at the age fifty-one group now, and

still going up; and in Germany, I don't think there is

any age limit, any physical requirements, or anything

else, and all you have to be is just alive.

MR. GASTON: In the last analysis, you have to get
down to the men who can fight.

MR. PATTERSON: The men best fitted for it, that

is true, and that is largely a matter of age.
H.M.JR: I am satisfied.

GENERAL HERSHEY: But you have to have millions

all the way back in the echelons to keep that fellow
fighting.
MR. PATTERSON: I keep thinking of back in 1918

in the infantry regiment I was in, and I do not think

there was a single officer in our regiment who was

over thirty-six who stuck it out. I don't think

there was a single one. I am not speaking now of the
company officers, the lieutenants and captains, and
the young fellows. The young fellows almost all stood

the life.

GENERAL HERSHEY: You are entirely right on that.
MR. PATTERSON: They would go without food and

sleep, and as soon as they got food and sleep they
would rebound and be as good as ever. The older ones
cannot stand that.
GENERAL HERSHEY: Take the fellow that is running

these ports in a hundred places over the globe, they
have experience and knowledge, and when you say to
move a cargo they know something about how much cargo
you can move.

176

- 30 -

(Mr. Patterson, General Hershey, and Mr. Stevenson

left the conference.)

H.M.JR: Are there any special cases?
MR. THOMPSON: There are no pressing cases, but

there are cases that will come along from time to
time.

H.M.JR: Don't you think, for instance, that you

ought to say - that you ought to send word to Norman
Cann and to Mooney? Dwight Avis, he is forty; John L.
Huntington, Assistant Deputy Commissioner, Basic Permit
and Trade Practice Division - is that an important man?
MR. THOMPSON: That is in the Alcohol Tax Unit.

It is fairly important. I would have my doubts about

it, though. Deputy commissioners and assistant deputy

commissioners can be trained.

H.M.JR: What about Avis?
MR. THOMPSON: I think Avis would be necessary.

MR. McREYNOLDS: It would be very hard to replace
him.

H.M.JR: But you have a question about Huntington?
MR. McREYNOIDS: I don't think we have a good

case there. I do not think it would stand up on
review.

H.M.JR: But in Avis' case it would?
MR. THOMPSON: I think it definitely would.
MR. McREYNOLDS: Yes.

H.M.JR: What about this McNamara, Executive
Assistant to the Commissioner?

177
- 31 MR. THOMPSON: He and Cann are the two right and

left arms of the Commissioner, so to speak. He is
rather new here, but he was in the Revenue service in
New York.

H.M.JR: Do I have to pass on these today?
MR. THOMPSON: No, you do not.

MR. GASTON: They are not up for induction. We
have one or two cases that are up for induction.
MR. THOMPSON: I have two cases that are up for

induction. One is this case in the Philadelphia Mint,
a machinist who is forty-four years of age. (Joseph A.

Petrone) He has been ordered to report on Saturday
of this week. He telephoned down to me yesterday and
said if we were not going to ask for a deferment for
him he was going to enlist.

Mrs. Ross feels that it is very serious and that

if she is going to lose her help of that kind it will
seriously interfere.

H.M.JR: (Reading) "Machinists in the Mint service
build and install new machinery and parts to machinery
used in coining activities; repair and overhaul and
rebuild all types of Mint machinery now in operation;
repair and keep in good condition all the vault and
safe doors and locks, and make repair parts for
electrical motors and other electrical apparatus. It
is impossible, in view of the present situation, to

have new machinery made by firms outside the Government.

Therefore, any new machinery that is made must be built

in the Mint itself. Equally important is the fact that

more care than ever must be exercised to keep machinery

now in use in good shape. Machinists at the Philadelphia
Mint make new machinery and parts there for use in other
coinage Mints.

I request that consideration be given to Mr.
Petrone's deferment from Military service because, in
my opinion, the loss of even one machinist would
jeopardize important functional operations in the Mint.

178

- 32 He and other machinists are especially trained in
Mint work and it appears, at present, there is no
way in which he can be replaced. The superintendent
of the Philadelphia Mint is earnestly pleading that
the services of this man in the Machine Shop be
spared to him.'

If

Let me see, what is he? Is he single?
MR. THOMPSON: Single, forty-four years of age.

Now, the difference in this case is that if he goes
out of the Mint he will go as a machinist in the Army

or Navy work, so perhaps he should go.

MR. GASTON: He is a specially-qualified man.
They could use him to real advantage.
MR. McREYNOLDS: I don't think you have a good

case. Of course it is unfortunate that you have to
lose them, but it is unfortunate that you have to
lose these fellows into the Army, anyway.

MR. THOMPSON: I don't think it is a case we
should ask for deferment on.

H.M.JR: All right, we will turn it down.
MR. THOMPSON: Here is a case. Roy Blough has

a man who has been called for on the twentieth.

(J. Keith Butters) He is only twenty-seven years

old, and he has been with us six months.
MR. GASTON: Physically fit?

MR. THOMPSON: He has a hernia and will probably

have to have an operation.
MR. McREYNOLDS: They will fix that.

H.M.JR: How old is he?

179
- 33 -

MR. THOMPSON: Twenty-seven.

H.M.JR: I am not interested.

This clears it up a little bit. I am always

amused at the play between the Army and the Navy.
And you can see - talk about my doing my homework Bob Patterson, he didn't know who in the Army was

contacting General Hershey, did he? He didn't know,

and he didn't know who gave them the orders; and he

learned here for the first time that they draw on
men from twenty to forty-five equally.

MR. GASTON: And then try and adjust them when
they get them.

H.M.JR: Not very good. He was doing his work
right here.
MR. GASTON: This general that you told about -

this general that had an average of thirty-three in

his-

H.M.JR: It was Hershey who said that.
MR, McREYNOLDS: That was one of the divisions.

H.M.JR: He said that General Eisenhower, the
77th Division, had in his division an average age

of thi rty-three.

MR. GASTON: That is terrible.

H.M.JR: Herbert, on this trip which I made -

when you see these fellows who are, S ay, thirty-

five - that certainly is the limit, and when you see

these obstacles that they put these fellows over and

the slowness with which they move. When you see the
moving pictures of them you see them moving over

these barriers. I saw them, and out of ten men
there was one man that could go over those

180
- 34 -

barriers, and they tried, two, three, and four times,

and then every one of these barriers had a notch in
the board where they could have a toe hold. The
fellow says, "You watch, " and each fellow would stick
his toe in this hole and go on over. When it came to

lifting over, about one in ten could. This was a

division which has been alert to go overseas, and
one in ten could take those things. I could no more
get over them.

MR. THOMPSON: I know that as a kid I used to
go over them, and I have been wondering how all these

supermen were being developed.

H.M.JR: The only supermen, I say, who can do this
thing are the men in the parachute thing because they

get this very, very special training, and the air-borne

troops - I mean in those air-borne troops, those men
have to be supermen. But you take the average run of

fellow, the store clerk, and the other fellows, when
they come to these barriers, these obstacles, they just
cannot make it.

MR. McREYNOLDS: I had a boy in to see me the
other day who worked for me, and who is in the Army now.

He is in one of these training units that are working they have the obstacle races and things of that kind.

They go over the obstacles, through the trenches, and

all that sort of thing. This kid is twenty-five, I

guess, and he is just as hard as nails. He really has
lost weight since he went in there, but he is just as

hard as nails, and he had just made a perfect score in

this obstacle thing. He is one of the boys who will

be in parachute troops.

H.M.JR: He is twenty-five?
MR. McREYNOLDS: Yes, he is twenty-five years old,
but he has been working for six months under intensive

training and he says that not very many of them - he
says they gradually - he says there is a lot of competitive attitude among the boys and they are trying very

181

- 35 -

hard to qualify, but it takes an awful lot of training
and they have to take it - they have got to have the

heart.

H.M.JR: This fighting is tough work, anyway.
MR. GASTON: The Marines have been using voluntary

enlistment almost altogether. They have undoubtedly
gotten youngsters in the Marines.

H.M.JR: You heard him say the Army and the Navy

gets all the boys under twenty - I mean the Navy and
the Marines.

MR. GASTON: The Marines and the Coast Guard, they

get all the youngsters. They are getting the cream.
I know I have a friend in Minneapolis who has been a
member of the draft board. The Navy grabbed him to
be a Navy recruiting officer because he furnished the

Navy so many.

H.M.JR: Well, it has cleared the atmosphere. I

know which way to go.

182

The Evening Star
SEP 1 1942

State Draft Directors Asked
To Call Single Men First
Hershey Says Policy's Aim Is to Level
Out Induction Orders in Localities
Mal. Gen. Lewis B. Hershey, of all registrants, the first effort
selective service director, today
told State directors to apportion

their calls so that single men

would be inducted in all localities

ever made to enumerate the Na.
tion's total manpower of military
age.

formity, the selective service chief
set October 16 as the deadline for
completing the initial classification

for men, no matter how large, may
be met promptly.
Large Calls Expected

The serious military situation. he

said, requires that the Selective
Service System be prepared to fill
calls during the coming year "which

tember and October of this year.'

and married men. Pointing out

In another step toward uni-

manpower make it necessary to com-

plete all classifications as soon as
possible so that Army requisitions

tion of single men with dependents

The formal order followed word
last week that uniformity would be
sought in filling calls. The District

local board

with Army induction calls, but now

the mounting needs for military

will be equal to or in excess of the

before married men.

is already operating on the system

classified registrants in accordance

At the same time, Gen. Hershey

gave the go-ahead signal to indue-

of apportioning calls by the number of 1-A men available in each

of all registrants, Gen. Hershey
said that previously local boards

that boards can now take into con-

sideration the payments made to
dependents under the Servicemen's

Dependents Allowance Act, Gen.

monthly calls made in August, SepThese are known to be large calls,
The procedure outlined the said,
will tend to level off inductions with

the ultimate goal of calling men

from the small town and from the
city on an approximately uniform

Herahey told local boards to reconsider the classification of single men

basis

with dependents in Class 3-A and
3-B, men in the latter group being

State directors, "the distribution of

engaged in work essential to the war
effort.

Family Men Excluded.

Men whose dependents can be
taken care of through the Allowance Act, it was explained, would
then be placed in 1-A.

As soon as boards have finished

this job, he directed, they are to

'Obviously." Gen. Hershey told

registrants by types among local
boards is not uniform, and for that
reason efforts to speed up classifica.

tion should be particularly concen-

trated and calls should be levied

upon those boards within your State

from which single men without dependents can be made available for

induction Calls should then be

proceed immediately to go into the

levied upon boards with substantial
numbers of registrants having col-

The selective service chief em-

able uniformity among local boards

cases of men with wives only.

lateral dependents until a reason-

phasized. however, that family men,
men with wives and children or just

plished.

a family relationship. should not be

needs for occupational deferments

children with whom they maintain

placed in Class 1-A until further
notice.

in your State has been accomHe pointed out that as present

expire. these previously deferred

men will also be called by local

Explaining the need for complet- boards, as will the men reaching 20
ing by October 16 the classification years,

ADVANCE RELEASE
X-5070

183

ADVANCE RELEASE: For TUESDAY AFTERNOON Papers, September 1, 1942

(Lynn: Selective Service - 221
OFFICE OF WAR INFORMATION
SELECTIVE SERVICE SYSTEM

OWI-412
S.S.

Stressing the desirability of maintaining as much uniformity in inducting
types of registrants as is possible under the autonomous provisions of the Seloctive Training and Service Act, Maj. Gon. Levis B. Hershey, Director of Selective

Service, today instructed all State Directors to apportion calls for inductees
from their States among their local boards 80 that, in so far as is feasible, no
board will be calling ono type of registrant with dependents substantially in
advence of the other boards.

State Directors should arrange callo on their local boards, General Hershoy
stated, so as to place the heaviest load right now on boards having the most
single mon, or men with colleteral dependents only.
General Horchey's memorendum to State Directors, which is effective today,
also directs all local boards to complete on or before October 16, 1942, the

initial classification of all registrents liable for military service. This

schedule must be met, the momorendum emphasizes, because the serious military

situation requires that the Selective Service System prepare to fill calla during
the coming year "which will be equal to or in excens of the monthly calls made in
August, September and October of this your."
The procedure outlined by his memorandum, Genorel Herchey seid, will tend to

level off inductions with the ultimate objective of celling mon from the small
town and from the city on en approximately uniform basis. He estimated that this
leveling off process might require severel months to accomplish because of the

time required to process gistrants and accord them full rights of appoal.

Appeel procodure mist be expodited, he declared, by eliminating wherever possible

deleys incident to assuring each registrant full rights under the law.

"Obviously," General Hershey told the State Directors, "the distribution of
registrents by types among local boards 10 not uniform; and for that reason
efforts to speed classification should be particularly concentrated and calls

should be levied upon those boards within your State from which single men without
dependents can be made available for induction. Calls should then be levied upon
boards with substential numbers of registrents having colleteral dependents until
a reasonable uniformity among local boards in your State has been accomplished."
Pointing out that they now may give immediate consideration to allowances
payable under the Servicemon's Dependents Allowance Act of 1042, General Hershey

also directs local boards to proceed at once with the reconsideration of the
classification of Class III-A and Class III-B registrants who have collateral
dependents. Class III-B registrants, in addition to having depondents, must be
engaged in work essential to the war effort. Registrants with collateral dependenta only are to bo inducted ahond of men who maintain bone fide family homes.
(over)

DOMAVOA

X-3070

OWI-412

Collateral dependents, as they are defined in R previous menorandum are:
Wives or children (with whom the registrant does not maintain a bona fide family
relationship in his home): parents, brothers, sisters, grandparents, grandchildre
divorced wives, persons under 18 years of age whose support has been assumed ip
goodbeen
faith,
or persons
of any
age physically or mentrilly handicapped whose support
has
assumed
in good
faith.

As soon as local boards have reconsidered the classification of all
registrants having collateral dependents, and have notified the State Director of
that fact, the current memorandum instructs that they then should reopen and
reconsider the classification of all registrants who have wives (but no children)
with whom they maintain a bonn fide family relationship in their homes. It is
stressed, however, that the Barriage must have taken place before December 8, 1941
or at a time when selection WAS not imminent.

Registrants having wives and children, or children, with whom they mointain
bonafide home, and who were married before December 8, 1941, and at A time when

selection was not imminent, shell not be placed in Class I..A (available for
induction)
until such action is authorized by the National Headquarters, General
Hershey emphasized.
Heretofore local boards, which are composed of uncomponsated citizens
volunteering their services, have classified registrants in accordance with Army
induction calls, General Hershey said. Nov, he declared, mounting needs for

military nanpover make it desirable to complete all clnssifications ns soon as
so that Army requisitions for men, no matter how large, may be not

possible
promptly.

A factor preventing quick change in the order of induction with relation to
dependency. General Hershey asserted, is that the Army must make provision from 2
to 3 months in advance for the reception of inductoon. Army Induction Stations
and Reception Centers must be equipped and staffed considerably in advance of the

arrival of recruits, he pointed out.

"Since calls for inductees are sent to the States from National Headquarters
60 days in advance, General Hershey said, "at least that period of time 1e
required
to conform
change in policy or to carry out any revision of the
order
in which
non mayto
beany
inducted."

Citing that Selective Service Regulations, in accordance with the intent of
Congress in the passage of the Servicemen's Dependents Allowance Act of 1942,
recognise certain groups of dependency. General Hershoy said:
Regulations "Our policy to is to follow the order of dependency deferment not up in those

furnish the the fullest extent consistent with the local board's ability to

further number of non required by the military It is
possible." policy to follow the order of deferments on forces A nation-wide each month. basis AS far our as
As

said, present single needs for certain occupational deferments expire, General Hersbay
also inducted will be called. men and others not conforming to the type currently being

and thereby "And the becoming same situation." eligible for he selection." added, "will apply to non reaching the age of 2

X-3070
or

The classification drive now under way for completion by Octobe
first offort ever made to enumerata our Nation's total manpower of #
General Herebay' stated. He naid:
"Wo have reached a point where such a nation-wide survey is por

also immerative.

"Registration of all men between the ages of 18 and 65 has boor
by the five nation-wide registrations held since the Selective Train
vice Act became law on September 16, 1940. The Fourth Registration
listed men from the ages of 46 to 65 who, under present law, are no
military service. In the Fifth Registration, on June 30, 1942, the
to 20 years old, inclusive, only those who have actually reached th
day anniversary are subject to call until such time as Congress may
law"

Through frequent reports on available manpower of the various
al Selective Service Headquarters mintains up-to-date information
of all types of rogistrants--singlo mon with dependente deferred for
reasons, various dependency classifications, etc., General Hershoy
Future calls will be adjusted as frequently as necessary, he said, 1
the same poole of mon in all states on as nearly a uniform basis as

185
August 26, 1942.
10:22 a.m.

HMJr:

Secretary

Hello.

Stimson:

Hello, Henry.

HMJr:

How are you?

S:

I'm first-rate, and I wanted to know if you could
come and lunch with me at one-fifteen.

HMJr:
S:

Well, un....
I - I wanted to tell you how much - I wanted to
learn from you what you've seen. of our men.

HMJr:

Well, unfortunately Frank Knox and Admiral King
are lunching with me today.

S:

on.

HMJr:

So - I can't but I'd be very glad to come over and

S:

Well, all right, but I - I have for a long time

HMJr:

see you this afternoon.

wanted to see you (laughs) and I thought it was
about time to get together over a table.
Well, I can

S:

I want very much too.

HMJr:

I can do it some other day.

S:

Well, other days are....

HMJr:

They're not good.

S:

They never work.

HMJr:
S:

Well, I - I have
I - I wanted to tell you, I wanted to hear, in

the first place - I wanted to hear what you had
to say.

HMJr:

Yes.

,

-2S:

186

And
express my own thanks to you for what you've
done.

HMJr:

Well, I don' t

S:

Why, the main thing is I wanted to sit down and

HMJr:

Yes.

have time to do it

right - and I wanted to get - get acquainted

S:

with you again.
HMJr:

S:

HMJr:

Well, I - I'd like to very much. I've missed it.
Would you - well, as I say, I can come over this
afternoon or do it some other day, but any way
that you'd like.

Well, let's see. Tomorrow is out unfortunately,
I'm afraid.
Yes.

8:

But I can see you this afternoon.

HMJr:

Yes.

S:

Any time you like, I'll be glad to, or I'11 come
to you.

HMJr:
S:

HMJr:
S:

HMJr:
S:

HMJr:
S:

HMJr:

No, I'll come over to see you.
Pleasure to see you.
Three o'clock?

Three o'clock is all right.
I'll come to your office at three.
All right.
And thank you for the lunch.

All right.
I'll take a rain-check.

187
August 26, 1942.
10:26 a.m.

HMJr:

Professor

How are you, Professor Welch?

Roy Welch:

I'm glad to see you.

HMJr:

Look, I got your letter.

W:

Yes.

HMJr:

W:

in order
to save your time, I gave a copy
of it and
to Harold
Graves
Yes.

and asked him to sit down with you

HMJr:
W:

Yes.

and with Callahan

HMJr:
W:

Yes.

and see if they couldn't work out a way to

HMJr:

make it sufficiently interesting and attractive
80 that you would stay, and I very much wanted
you to stay.

Well, you are very kind, and I appreciate that.

HMJr:

After you - after that letter went to you, I had
seen Mr. Gamble about some things, and he
clarified a good deal in the situation.
Well, I thought that Graves should - that after all

you, Graves, and Callahan and I - Callahan and I I thought had come to an understanding months ago.

Hello
W:

Hello - yes.

HMJr:

And evidently they hadn't, 80 I told Graves - Gravee
said he wanted to have a chance to talk with you first

W:

Yes.

HMJr:

and after he's had that talk, then the three of
us will have a talk.

188

-2W:

Very good, very good.

HMJr:

How's that?

W:

That's fine, and I'm - I'm grateful to you.

HMJr:

Okay.

W:

I think you can assume I'll be here.

HMJr:

All right (laughs).

W:

Thank you, Mr. Secretary.

189
August 26, 1942.
11:11 a.m.
HMJr:

Hello.

Ronald
Ransom:

How are you today?

HMJr:

Fine.

R:

I was so greatly interested in what you outlined to us
the other night and so hopeful that you could make

progress on it that I took the liberty of calling
to ask, first, if you felt that you were making
progress, secondly, if there was anything at all
anywhere along the line I might do to give help.

HMJr:

Well, here's the situation, the President liked it
and gave me a clearance

R:

HMJr:

R:

Yes.

and Walter George liked it and said he'd think
it over
Yee.

and then he - we'd hear from him.

HMJr:
R:

Yes.

HMJr:

And that's where it rests.

R:

HMJr:
R:

HMJr:

Well, that's a pretty good place considering how
recent the idea has been in public presentation

That's right.
....or in governmental presentation.

And he - I - I told him that we'd try to keep it a
secret down here until we heard from him further.

R:

HMJr:
R:

Yes.

So it - it rests with him, but he likes it.
Well, I'm delighted to know that, because I think,

as I said to you that night, it's wholly a step in
the right direction.

190

-2-

HMJr:
R:

Yeah.

And the best of luck, and if you feel that I
could be of any help to you, although

HMJr:
R:

I'11

....I'm quite sure the Board would go along. Even

ifif they
didn't, I'd be glad to be of help personally
I could.
HMJr:

Right.

R:

All right.

HMJr:

Thank you for the offer.

R:

Fine.

HMJr:

Thank you 80 much.

191
August 26, 1942.
11:14 a.m.
Ferdinand
Kuhn:

Hello.

Operator:

Mr. Kuhn.

HMJr:

Hello.

K:

Hello, Mr. Secretary.

HMJr:

Ferdie, I've heard of a thing called the

K:

Victory Center, yes.

HMJr:

Do you know about it?

K:

No.

HMJr:

Well, it's a non-profit organization, American

"Victory Center" in New York.

clearing house for war-winning ideas

K:

Yes.

cooperating with civic, labor, and farm,

HMJr:

so forth and so on.
K:

Uh huh.

HMJr:

Mr. Jerry Crowley - C-r-o-w-l-e-y

K:

Yeah.

HMJr:

.... Director, Victory Center, 745 Fifth Avenue.

K:

Yes.

HMJr:

See what you can find out about it.

K:

HMJr:

All right. I never heard of it, and I - I'11
get right after it.
Yeah, they - this write-up gives them a great
boost.

K:

Where's the write-up?

192

-2HMJr:

Well,
I got. it's a little - oh, it's a little paper

K:

I

HMJr:

Yeah, Fifth Avenue.

K:

Fifth Avenue.

HMJr:

see. 745 Sixth Avenue?

Mr. Jerry Crowley, Director, Victory Center.

K:

All right, fine. I'11 get after it.

HMJr:

Right.

K

Thank you.

193
August 26, 1942.
11:16 a.m.
HMJr:

Secretary

Hello.

Stimson:

Henry?

HMJr:

Talking.

S:

Yes, I'm a - I wondered whether you will change
that appointment with me from today at three
to lunch tomorrow?

HMJr:
S:

Yee, I'd be

Will you do that? I - I feel so keenly the fact
that it's got to be a rather important and nice
talk that I'd rather have it over lunch.

HMJr:

Well, now where would that be?

S:

At my house.

HMJr:
S:

I see, and that's at
At one o'clock - at one-fifteen.

HMJr:

At one-fifteen?

S:

Is that just as agreeable to you?

HMJr:

More so.

S:

Fine, it suits me.

HMJr:

More so.

S:

All right.

HMJr:

At your house.

S:

You know where that is.

HMJr:

Yes, I do.

S:

(Laughs)

HMJr:

Well, I'd like to do that very much.

L

194

-2S:

All right

HMJr:

Thank you.

S:

better do that tomorrow. I found I can do it,
and I thought I'd call you up and change it.

HMJr:

Thank you.

S:

All right. Goodbye.

HMJr:

Goodbye.

195
August 26, 1942.
11:19 a.m.
HMJr:

Dr.Jacob

Hello.

Viner:

Hello, Henry.

HMJr:

How are you?

V:

Fine.

HMJr:

Did you have a good holiday?

V:

Very good.

HMJr:

I had called you because we had a very important
decision to make on the tax matter, you see?

V:

Yes.

HMJr:

And I wanted to - we had a meeting here Monday

=

night and then one with the President yesterday
of an expenditure tax

morning, and then - but it's - it's a question

V:

Yes.

HMJr:

and we've recommended it to Walter George,

and he's considering it now, and that's what I

wanted to have you come down for.
V:

Yes.

HMJr:

But the - momentarily, the crisis has passed.

V:

Yes.

HMJr:

Now

V:

Well, I tell you, I'm - I'm going east to
Princeton on Friday and Saturday. If you're if you' d care to I'd be perfectly glad to come
down Monday and Tuesday.

HMJr:

I'd like it very much.

V:

All right, I'll be there Monday and Tuesday.

196

-2HMJr:
V:

Fine.

Well, will you ask Mrs. Klotz to reserve me a -

a room for Sunday night?
HMJr:

Yes.

V:

Sunday night.

HMJr:

Yes.

V:

HMJr:

All right.
I'11 take care of it.

V:

All right, and I'11 be there Monday and Tueeday.

HMJr:

Thank you.

V:

All right, thank you, Henry.

197
August 26, 1942.
11:29 a.m.

Operator:

Go ahead.

HMJr:

Hello.

Mrs. Eleanor
Roosevelt:

Hello, Henry.

HMJr:

Good morning.

R:

Good morning. I - I hate to bother you about
something, but I have a letter from a young

man who is Commercial Specialist and Economic

Analyst for Foreign Funds Control.

HMJr:

Yes.

R:

His name is James William Collins. Do you

know much about - you probably have never
seen him.

HMJr:
R:

No.

But he is just leaving you to go back and be
drafted in Texas.

HMJr:

Yes.

R:

And as I read over -- he - he'e not asking me

to - to speak to you in his letter and he's
not asking me to have the draft board change
-- but as I read his letter and what his work
has been

HMJr:
R:

Yes.

....I wondered whether you people really were
all - were content to have him, do you see,
go, and I wondered if I ought to send you over

the - the letter itself. How do you feel
about that - if you

HMJr:

Well, I can tell you, because from nine to

ten I met with General Hershey and Patterson

and somebody from Knox
R:

Uh huh.

198

-2and McReynolds on this thing. I told the

HMJr:

President about it yesterday, as to what would
happen, you see?

R:

HMJr:

R:

Uh huh.

And at this meeting, it was agreed that if a man
was over forty and was in a key position, really
key position, we would now ask for a six months
exemption, irrespective of his dependents. But
if he's under forty, we wouldn't.
Well, I gather this man has no dependents, and I

gather that he's spent ten years in college on
certain definite things, do you see? So I

imagine you can't ask I imagine - well, it

isn't a question - he doesn't ask me to do anything like that. I- I'll just read this to you
over the telephone and you can see. I'll leave

out the beginning, you see?
HMJr:
R:

Yes.

He tells me about having spent ten years - "At
present I am doing one of the most fascinating
pieces of work that I've ever done, even more
fascinating than those three years of teaching

that I did or the year of my M.A. LL.D. in the
School of Law and Diplomacy at
Harvard, for this job is an instrument that is

destroying the Axis financial money market so
deeply entrenched right in our own back yard,
Latin America. As Commercial Specialist and
Economic Analyst for Foreign Funds Control, I'm
each day applying, adapting, and re-adapting
all the great store of information and techniques
that my ten years of college work has given me
and that my three degrees have stored up, while

at the same time I can feel I'm doing a job

with the talents that God gave me. However,

everyone does not see the thing as I see it,

and I don't think that I'm the only individual
case, but I regret that at this time I have to
be taken from the best job that I've ever had,
that I'll have to turn down the fellowship for

a year's study in Argentine which the State
Department offered me last week, that I can't
accept a place on the Currency Commission going
down to Brazil. It seems that just as I'm about
(cont.)

199
3-

R:

(cont.)

"to accomplish some of the things for which I
have worked all these years, Fate intervenes
and they are taken from me. But as I have said,
I know that there must be hundreds like me in
similar positions, 80 I write for us all. Those
of you who are in the high places see that all
these aims and these ob jectives 80 nobly set up
by our leaders are accomplished and are not forgotten, see that the world is made a better
place for the sacrifices that are being demanded
and given
And then - and then he just goes
ahead and says that he hopes that out of this
all, something will come which will keep us from
going on with this

HMJr:

Eleanor, I'd be glad to have you send it over.

R:

Well, I don't think it's worthwhile, because I

gathered it'e only ten years - that you made he can't be forty and he quite evidently has no
dependents because he doesn't mention them. The
only thing that I was wondering was, since he

doesn't ask me to do anything, was whether you
knew whether he really was an important person
or whether he wasn't, do you see?
HMJr:

R:

HMJr:

Well, on - on that level, that wouldn't come
under the definition of key persons.

No, I shouldn't think it would.
What we were talking about are people like, for
instance, an assistant commissioner of Internal
Revenue who is forty-three. Well, he happens to

have three children. But it's those kind of

people right up at the top who up to now I have
not asked for a deferment, but after this meeting
this morning, I'm going to.
R:

HMJr:
R:

Yes, well, I think the only thing - I think the
thing to do is to accept this just as - as it is
and say that all of us will try
That's right.
that we all of us feel it with - just as deeply
as they do, that it is a fearful waste. So - but
that's - I - the only reason for why I did that
was that I wanted to be sure that it wasn't someone
that you really felt ought to be asked for, do you
see?

200

-4HMJr:

No, not at that level.

R:

Are
you and Elinor going up to the country this
week-end?

HMJr:

Yes, we are.

R:

You are. Well, I may see you up there then.

HMJr:

That would be nice.

R:

Is Elinor in the office? I called the house and
they didn't get an answer.

HMJr:

She's - went to a staff meeting at eleven-thirty
of War Bonds.

R:

I see.

HMJr:

Should I leave - tell her to call you?

R:

oh, well, I just was going to talk, that's all, 90....

HMJr:
R:

Well, I know she'd love to talk.
(Laughs) It wasn't anything important. I was
just going to find out what she was going to
do.

HMJr:

Well, I'11 tell her when she comes out that

R:

Fine.

HMJr:

.... that she should call you.

R:

Fine.

HMJr:

Thank you.

200 A
August 26, 1942
11:30 a.m.

HM Jr: Good morning - Morgenthau.
General

Marshall: Yes.
HM Jr:
M:

HM Jr:

M:

I had a chance to talk with the President yesterday.
Yes. I see.
And I repeated the conversation that we had raising the
question of a certain gentleman
Yes.

and that didn't seem to change the President's

HM Jr:

ideas about my going.
M:

HM Jr:
M:

Yes.

But he did say that he would change the announcement.

I see. He's not going to make any public announcement
any way, is he?

HM Jr:

M:

HM Jr:
M:

HM Jr:
M:

I don't know. He seemed to think that he would, but
I thought that I would talk it over with Mr. Welles.

I see. Well, you gave me the date of the 15th.
That's right.
And I will look into see how we can fit around that.
Well, now do I sort of leave it with you from now on?

If you'll leave it to me right now, I will get at the

thing and then talk to you about it later when I find
out what the possibilities are.
HM Jr

Right.

Now the other thing - inasmuch as the President said it
might be financial, I asked him whether I could take
my key financial economist with me, and he said, "Yes."
That's Harry White.

200B
-2-

M:

Well, that will be at least two.

HM Jr:

At least two.

M:

All right.

HM Jr:

Thank you.

M:

Thank you.