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182
P

Aug. 21, 1943

Mr. D. W. Bell
Randolph E. Paul

The SEC has requested the Secretary to make available for
use in evidence in the SEC delisting proceedings against Transamerica Corporation, all Reports of Earnings and Dividends

filed with the Comptroller of the Currency by the Bank of
America N.T. & S.A. for the years 1932 to 1937, inclusive.

In January, 1942, in a letter over your signature, the

Treasury furnished the SEC copies of these reports for 1931
through 1936, but with the express reservation that they would
"not be introduced in evidence or otherwise be made public.

The purpose of the present request is to have that restriction
removed.

I am strongly of the opinion that the request ought to be
granted.

There is no statutory prohibition against granting the re-

quest and the courts have recognized the Secretary's authority
to control the use of Treasury Department records, which these
records are. The decision in Bank of America N.T.& S.A. V.
Douglas, 105 F. (2a) 100, has been referred to as possible authority for refusing to grant the request inasmuch as the Court there
recognized the confidential" nature of bank examiners' reports
and adversely criticized the SEC for "publishing" the information

contained in them by releasing to the public the order directing

the Transamerica hearing in which the charges against Transamerica

were set forth in meticulous detail. Examination of this case,
however, leads to the opposite conclusion. The decision confirmed the Secretary's control over the records in question and the
legality of his action in making them available to the SEC for

"public official use"; it criticized the pre-trial publication by

SEC of evidentiary facts obtained from confidential sources; but
the decision also held that the SEC could use "the information at
hand in preparation for the hearing and to aid in obtaining the
evidence believed by it to be necessary and proper in the hearing."

183

-2Furthermore, with reference to the disclosure of "confidential"
information, the Court said, with reference to the SEC, "if in
the discharge of its duty to hold hearings and make findings
business secrets are necessarily disclosed, the result is attributable only to the necessity of carrying out the purposes of
the Act (the Securities and Exchange Act). The fair inference
from this part of the Court's decision is that those portions of
the bank examiners' reports which the SEC finds necessary to

disclose in the course of its hearing as evidence may properly
be introduced in evidence and that such disclosure would not be
deemed by the Court to be improper.

It should be pointed out that the Court in the Douglas case

was dealing with bank examiners' reports which contain, among

other things, information concerning the bank's relationship with

its customers and examiners' criticism of loans, etc. It can
well be argued that the "confidential" aspects of matters of that
character differ essentially from the "confidential" aspects of
the Reports of Earnings and Dividends now requested-b the SEC.

Without doubt the Bank has itself made public to its stockholders
and others Earnings and Dividend Statements for the years in question 80 that any argument which may be made that such statements

are "confidential" loscs much of what merit it might otherwise

have.

Furthermore, one of the main issues in the Transamerica hearing is whether Transamerica misrepresented the Bank's earnings,
dividends and financial condition in connection with the Trans=

america stock registration statement. It seems to me that it
would be poor policy on the part of this Department to refuse to

allow the SEC to make use of the official Earnings and Dividends
Reports of the Bank of America for the purpose of proving that

allegation. The use of the reports for that purpose would be a
healthy use rather than an unhealthy one. Too, the "confidential"
argument loses much of its force when the very age of the reports

in question is considered. It is difficult to see what is con-

fidential about earnings and dividends reports, the most recent
of which is already six years or more old.
The only reasons of which I am aware that have been advanced

for refusing to grant the SEC's request are policy reasons, i.e.,
that to permit the SEC to use the records in evidence would

184

-3antagonize the Bank and adversely affect its part in the War
Bond campaigns; that it would lead to distrust of the Treasury

Department by bankers generally who have been led to rely upon

the Comptroller's long-standing practice of maintaining the
secrecy of the information filed with his office by banks; and

similar arguments.

I think too much emphasis can be placed on these arguments.
I doubt very much whether the Bank would adopt a non-cooperative

attitude in the sale of war bonds simply because the Treasury
granted the SEC's request in this case. As I understand it,
there are other issues between the Bank and the Treasury which

are far more important from the Bank's standpoint than the issue
involved here, and I am not persuaded that the Treasury action,
or inaction, on the SEC request will have any material effect on
the Bank's attitude toward the Department.
Neither am I convinced that granting the SEC's request
would be inconsistent with the so-called long-standing practice

of the Comptroller's Office. In the first place, I am informed
that no requests have ever been made of the Office by another
governmental agency, or anyone else, for permission to use
Reports of Earnings and Dividends so that there is no "long-

standing practice of the Office with reference to such reports.

In the second place, the only requests that have come to the
Comptroller's Office from other governmental agencies for the
use of information contained in bank examiners' reports have
been in connection with tax investigations and criminal cases.
In such cases it has been customary for the Comptroller to permit
the use of information contained in bank examiners' reports and
the pertinent parts to be introduced in evidence if necessary.

In other words, the practice of the Office with reference to the

requests of other governmental agencies has been to accede to
such requests rather than to turn them down. To my mind no real
distinction can be made between the official proceeding brought
by the SEC against Transamerica in which issues of fraud and mis-

conduct are charged, and official proceedings involving tax questions and criminal misconduct. If the Treasury makes its records
available in tax and criminal cases, there are equally cogent
reasons for making them available in the instant case.

185
-4

I should also like to point out that in November of 1938

the Secretary, pursuant to a request made by the Chairman of
the Securities and Exchange Commission, consented "to the
public official use by the Securities and Exchange Commission
as part of the proposed proceedings against Transamerica Corporation of such of the information obtained from the twenty exam-

iner's reports of the condition of the Bank of America N.T. & S.A.,

and five reports of examination of Transamerica Corporation heretofore furnished your Commission as bears on the allegations contained in the proposed order or amendments thereto." " The restriction which your letter of January 14, 1942, placed on the use
which the SEC could make of the Reports of Earnings and Dividends
of the Bank of America seems inconsistent with the position of
full cooperation taken by the Secretary in his November 23, 1933,

letter. The author of your letter undoubtedly placed the restric-

tion in it because he was apprehensive of the Court's language in
the Douglas case. As I have indicated above, I think this apprehension was unfounded and that there was no real reason for imposing the restriction.
The SEC has indicated to me that it has made every effort

during the past two years to obtain a stipulation from the Bank
with reference to its Earnings and Dividends Reports, but that
such efforts have been unsuccessful. The only way the SEC can

obtain this information, which it considers essential to its proceeding, short of a prolonged court fight is through the cooperation of the Treasury.
In the circumstances I recommend that the SEC's request be
granted.

(Initialed) R.E.P.

NOT:t

8-21-43

This letter was sent Air-Mail special 186
Delivery to Windsor, Vermont

File copies to Paul this

187

25

AUG 31 1943

Dear Judge Hand:

I telephoned your office this afternoon because
I am confronted with a question somewhat similar but
not the same as the question involved in the case of
Bank of America N. T. & S. A. V. Douglas, 105 F. (2d)
100. My hope was that I would be able to make arrange-

ments for me and my General Counsel, Randolph B. Paul,

to discuss the situation with you. I intended to seek

your help in the matter because I am assured that no
aspect of the case could ever come before you in your

judicial capacity and it would be a great help to me

to have some expression of views from you on both the

legal and policy level.

I learned from your Secretary that you were in
Vermont until Court reconvenes early in October.
Since the matter is somewhat pressing, Mr. Paul and 1

would like to come to Vermont to see you, if it is
agreeable to you. we could fly to some neighboring

airport without too much trouble, and we would hope
that we would not be disturbing your vacation unduly.
Sincerely yours,
(Signed) H. Mergenthan, Jr.

Secretary of the Tre sury
Judge Learned Hand

United States Circuit Court of Appeals
Second Judicial Circuit

New York, New York

REP:t

8-31-43

188August 31, 1943
4:01 p.m.

Operator: Go ahead.
Robert

Sherwood: Hello.

HMJr:

Hello, Bob?

S:

Henry?

HMJr:

Yeah.

S:

I wondered if you were possibly free for dinner

Friday night. I wanted to have a little dinner
for Brendon Bracken.

HMJr:

reah. No, I'm sorry, I won't be in Washington
Friday night.

S:

Oh, well, tnac's too bad.

HMJr:

NO. I - I know him and I like him but I - I won't

be here, Bob.
S:

Yeah.

HMJr:

i'm sorry.

S:

Well, I'll try you again.

HMJr:

Do that.

S:

All right. How's Elinor?

HMJr:

Sne's getting along nicely, thank you.

S:

Oh, well, that's fine.

HMJr:

She's getting along fine.

S:

All right, Henry. Well, I'm sorry.

HMJr:

Thank you.

S:

Good bye.

HMJr:

All right.

1892

August 31, 1943
4:04 p.m.
HMJr:

Hello.

Operator: Mr. McCloy.
HMJr:

John

Hello.

McCloy:

Hello.

HMJr:

John?

M:

Yes.

HMJr:

How's the battle of Kiska?

M:

Well, you saw what we captured?

HMJr:

Yeah. Well, where were you? Leading the troops?

M:

Well, I was bringing up a very ignoble third wave.

HMJr:

I see.

M:

After the first two waves had made perfectly sure that
nobody was there except a couple of dogs.

HMJr:

I didn't know they allowed any Waves up there.

M:

(Laughs) I'll forgive you for that sometime.

HMJr:

(Laughs).

M:

I didn't know you were such a punster.

HMJr:

Right.

M:

It was very interesting - fast things.

HMJr:

Oh, it must have been.

M:

And it was just as well we didn't have eight or ten
thousand casualties. However, it's too bad we didn't
drown them on their way out.

HMJr:

Yeah. Well, listen, young fellow, you're going to be

M:

Yes, I know.

the death of me on these personnel matters.

-2HMJr:

M:

Now, I've been all over this a couple of times about
Woolf and if it's important enough to you, it's important enough for me to sit down with you tomorrow with you and General Hilldring

All right.

HMJr:
M:

HMJr:

because I've been over it three times now.

With - with - who were you over it with? Hilldring?
Yep.

M:

Uh huh. Well, he's the fellow that's plaguing me.

HMJr:

Well

M:

Suppose we come over and see you.

HMJr:

What are you doing at 3:30 tomorrow?

M:

Well, wait a minute - hold the wire. (Aside: 3:30

tomorrow). All right, sir, I'll be free at 3:30.

HMJr:

You and General Hilldring?

M:

Yes. We'll be over.

HMJr:

And now, we'll settle that and then let's settle how

we proceed on this thing
M:

HMJr:
M:

HMJr:

Okay.

because it's getting to be

All right.
too troublesome.

M:

Right.

HMJr:

Thank you.

M:

HMJr:

190

All right, sir.
Thank you.

191

Aug. 31, 1943
Ted Gamble

Secretary Morgenthau

Please thank Mr. Skouras very much, but for
the time being we have decided not to have any more
pictures in the country because Mrs. Morgenthau is well
enough to go to the movies in Poughkeepsie.
Would you please make arrangements to take back

the projection machine which Mr. Skouras left at the farm?
Thank you.

Gamble has taken

SECRE
TREASURY DEPARTMENT

192
PORVICTORY

PROCUREMENT DIVISION

BUY

WAR
BONDS
STAMPS

WASHINGTON 25

FICE OF THE DIRECTOR

August 31, 1943

MEMORANDUM TO THE SECRETARY:

There is submitted herewith the weekly report of
Lend-Lease purchases.

The dollar volume of Lend-Lease requisitions referred to us for purchase has decreased during the
past several weeks, although the number of transactions

is substantially the same. The volume of field expe-

diting, inspection, and storage activities, however, is
on the increase.

Clifton E. Mack
Director of Procurement

SECRE

193

LEND-LEASE
TREASURY DEPARTMENT, PROCUREMENT DIVISION

STATEMENT OF ALLOCATIONS, OBLIGATIONS (PURCHASES) AND
DELIVERIES TO FOREIGN GOVERNMENTS AT U. S. PORTS

AS OF AUGUST 25, 1943

(In Millions of Dollars)
Total

U. K.

$3875.0
(3874.0)

$1931.8

Administrative
Russia

Miscellaneous &

Undistributed

China

Expenses

$1557.0

$103.4

$10.9

(1931.8)

$271.9

(1557.0)

(103.4)

(10.9)

(270.9)

$2984.2

$1594.9

$1224.5

$36.5

(2971.1)

(1587.7)

(1220.4)

(36.5)

$2924.9

$1561.9

$1203.6

$36.4

(2905.0)

(1553.1)

(1194.1)

(36.3)

Obligations

$2858.3

$1540.5

$1174.9

$36.4

$7.3

$99.2

(Purchases)

(2799.3)

(1534.6)

(1123.6)

(36.3)

(7.1)

(97.7)

Deliveries to Foreign

$1220.7

$837.0

$352.2

$18.3

-

(1213.6)

(833.7)

(348.5)

(18.3)

-

Allocations
Purchase Authoriza-

tions (Requisitions)
Requisitions Cleared
for Purchase

Governments at U. S.
Ports*

$128.3

-

(126.5)

-

$123.0

-

(121.5)

-

$13.2

(13.1)

*Deliveries to foreign governments at U. S. Ports do not include the

tonnage that is either in storage, "in-transit" storage, or in the

port area for which actual receipts have not been received from the
foreign governments.

--

Note: Figures in parentheses are those shown on report of August 18, 1943.

194

AUG 3 1 1943

My dear Mr. Secretary:

I am enclosing herewith for your information
a copy of a letter addressed to the Secretary of
Var regarding the iscuance of Allied military
surrency by the Allied Military Financial Agency.

I in also enclosing copies of the mentrates of
July 22. 1943. and the Semptroller General's letter of August 10. 1943, referred to is the letter.
Is the event that the Havy Department should

have any financial transactions is connection with
this subject, I would appreciate 11 if you would
make arrangements for keeping the Treasury informed

with respect therete.

Very truly yours,
(Signed) H. Mergeathan, Jn

Secretary of the Treasury
Reserable Freak Kaez

Secretary of the Havy
Maskington, D. e.

-s

Marteltige
8/24/43

195

AUG 31 1943

My dear Mr. Secretarys

with regard to recent discussions between representatives
of your office, the Treasury Department and the General Account.

ing Office ea the subject of the issuance of Allied military

currency. a letter has been received from the Gooptseller General
of the United States under date of August 10. 1943. (4-51612) at

vising that to the extent that the procedure referred to in noneFandum of July 22. 1943. applies to the Allied military lira
currency issued to disbursing (finance) officers of the United
States Army. there obtaine an adequate accounting. Copies of the
nemorandus of July 22 and the Comptseller General's letter of
August 10 are enclosed.

Under this precedure, 18 is understood that when the Allied

Military Financial Agency turns ever Allied military lire to a

United States Augus Finance Officer both AMPA and the Army Finance

Officer will notify the War Department by eable, which will in
turn transmit espies of such notices to the Secretary of the
Treasury with a letter authorising the treasurer of the United
States to charge the official checking account of the officer recoiving such lire with the dollar equivalent of the lira on the
date the currency was received by the Alamy Disbursing officer.
It will be appreciated If the Mar Department would make

arrangements with the Allied Hilitary Financial Agency to furnish
monthly to the Treasury Department a Balance Sheet with such sup-

porting eschedules as may be appropriate, a statement of Receipts

and classifying the receipts as fully as praction

bio according to (a) seurces, 1. e. from whom received. (b) their
character, and (a) type of currencyt the disbursements according
to (a) recipients, (b) chamator OF purpose, and (a) type of our
and a Customer Statement aboving amounts issued, redeemed,

destroyed, and outstanding.

with respect to transactions of ANFA in Allied military our
rency 10 to assumed that the statements will show
1. Amounts of currency received from the Var
Department through the Anny representatives.

196

AUG 31 1943

2. The amount of Allied military currency
issued tas (a) United States Finance Officers (Army

or Navy): (b) British Finance Officers: (e) ANGOT,
(d) Financial Officers of other Governments, if any

(a) Payments made for administrative expenses of AHFAI

($) Payments made for leaner (g) Other major classes

or purposes for which currency is issued to be deter.

mined as experience may requires and (h) Nissellaneous.
3. Amount of currency returned to AMFA for FOR
deuption OF other purposes.

IS will be appreciated if there would be included separately
in the monthly report information with regard to other currencies
coming into the possession of military forces and turned over to

AKFA and the issuance of such currency under the various classes

indicated above with respect to Allied military currency.

28 is understood that the Allied military currency was first
issued on August 1, 1943, and it is pressured that the first report
from AMFA reflecting the above information will cover the month
of August.

Very truly yours,
(Signed) H. Mergenthan, Jr.

Secretary of the Treasury

Honorable Heavy L. Stinson
Secretary of War
Washington, D. G.
Enclosures

EFBartelt;eal
8/24/43

197
COPY

July 22, 1943.

Memorandum relative to Allied Military lira currency
The manner in which the "earmarked account referred to in
paragraph 9 of the supplemental instructions regarding currency
accounts and records for the operation involving the invasion of
Sicily would be operated was discussed at a meeting held in the
Treasury, at 10130 A. N., Thursday, July 22, 1943. at which the
following were presents
Treasury Department

Mr. Heffelfinger
Mr. Maxwell
Mr. Barnee

War Department

Gol. Stewart

Col. Gilchrist
Lt. Col. Burrows

General Accounting Office
Mr. Slaughter

The Allied Military lira currency notes which have been printed

by the Treasury for the U. s. Military authorities will be consigned
to the Allied Military Financial Agency (AMPA), which, acting on

behalf of and for the Allied Military Government, will issue such

Allied Military lira currency to (a) the U. S. Army, (b) the British
Army, and (a) the Allied Military Government.
The following procedure was agreed upon, subject to Mr. Slaughter's

discussion of the matter with the Comptroller General, and his agreement thereto.

SECRET

198

1. The U. S. Army will, when it obtains Allied Hilitary lira currency
from AMFA for expenditures in the area for pay of troops and other expendi-

tures that would normally be charged to its apperpriation, set aside in an
earmarked account with the Treasury the dollar equivalent at the decreed

rate of exchange. This will be accomplished in the following manners

a. When AMFA turns over to Army finance officers Allied Military lire,
AMFA will notify the War Department by cable of the name and symbol number

of the officer who receives such lire and also the amount in lire and time

of delivery of such lire to the said officer.
b. The Army finance officers will likewise notify the War Department
by cable of the amount of the lire which they receive from AMFA and the time
they receive 11.
7

e. Upon receipt of the notices referred to in a and b above, the War
Department will transmit copies of such notices to the Secretary of the Trease

ury with letter authorising the Treasurer to charge the official checking as-

count of the officer receiving such lire with the dollar equivalent as of the
date the lire were delivered to the finance officer.
d. The treasurer of the United States noting on this request, in lieu
of the finance officer's official check, will charge the account of the 12
nance officer in the amount indicated by the War Department and there will
be attached to the debit document used in such cases, copies of the come

munications received from AMFA and the finance officer transmitted to the
Treasury under a above.

SECRET

199

-3&. The amounts charged to the finance officers' accounts under 4 will
be credited on the books of the Treasurer of the United States to a
*special deposit account* under the title "Treasurer of the United States,
Allied Military currency (lira)* and thus be earmarked for subsequent

utilization for authorised purposes.
In addition to agreement to the above procedure, there was developed
during the general discussion an understanding that the General Accounting

office would expect finance officers to report and account for expenditures

of Allied Military lire on a dollar basis generally in the same manner as
such officers customarily account for expenditures of foreign currencies
which they acquire in exchange for "appropriated dollar" funds placed to

their credit.

SECRET

200
COMPTROLLER GENERAL OF THE UNITED STATES
WASHINGTON 25

CONFIDENTIAL.

A-51612

August 10, 1943.

The Honorable

The Secretary of the Treasury.
My dear Mr. Morganthau

I have had brought to my attention a memorandum relative to

the recently issued Allied military lira currency, wherein there
is outlined in paragraphs lettered a, b, c, and d the several steps
which will be taken by the disbursing (finance) officers of the Army,
by the War Department and the Treasury in accounting for the value,

in U.S. dollars, of the lira currency received by the said disbursing officers, for disbursement. It is noted that the amounts
charged against the disbursing (finance) officers' accounts and

credited on the books of the Treasurer of the United States in a

"special deposit" account are for subsequent utilization for authorized purposes, which, I assume, means the redemption of the lira
currency so issued.

To the extent that the procedure hereinabove referred to ap-

plies to the Allied military lira currency issued to disbursing
(finance) officers on the United States Arry, there obtains an
adequate accounting and there is no supplementing of the ar
Department's appropriations.

It is also understood that the disbursing officers of the Navy

who will likewise disburse the lira currency, will account therefor

201

-2in the same manner as outlined for the War Department, and if that
is the case, the accounting is adequate and there is no supplementing
of the Navy appropriations.
However, I am not informed as to whether any other agencies of

the United States Government are to disburse any of the Allied military lira currency, or to what extent such disbursement may involve
a supplementing of their appropriations.
When the information is no longer a military secret and may be

safely made available, I shall be very glad if you will inform me
as to the complete accounting for the said lira currency issued, and
the extent to which the United States Government is obligated.
Sincerely yours,

Kim CJan
Comptroller General

of the United States

202

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE

TO

Secretary Morgenthau

FROM

Randolph Paul

AUG

31

1943

m

After spending approximately one month in Martinique,

Mr. Ball returned to make an interim report. The significant aspects
of his findings can be summarized as follows.
1. None of the material which Mr. Ball was permitted to examine
disclosed the Martinique banks to be holding substantial funds
for French collaborationists.

a. Credit Martiniquais. A complete list of stockholders

of the bank indicates that only 5 percent of the stock is owned by
individuals residing outside Martinique, most of whom are former

Martinique residents. A list of the bank's accounts and depositors
indicates that the only substantial accounts held for persons out-

side Martinique are held for French metropolitan insurance companies
and represent premiums paid to such companies by persons in Marti-

nique. No securities are held for persons residing outside Martinique.

b. Banque de la Martinique. This bank is the bank of
issue for Martinique. No actual records were made available, and the
following information was derived from interviews with Mr. Didellot,
the bank's director.
About 60 percent of the capital stock of the bank is owned
by persons residing in France and the balance by residents of Martinique. The stock is listed on the Paris Bourse and apparently is
widely held.
Total transfers from France to this bank during 1940 and
1941 amounted to 40,000,000 French francs. Of this amount, 12,000,000
francs represent the 14 largest accounts and are held for persons
outside of Martinique. The balance is held in some 2,000 accounts
ranging between 3,000 and 20,000 francs. These transfers were made
through the Comptoir Nationale d'Escompte de Paris, with which the
Banque de la Martinique was holding 50,000,000 francs as of June 30,
1943.

2-

203

The largest of the 14 accounts, 6,000,000 francs, is held
in the name of Andre Brun, a French lawyer now resident in the United

States. (Mr. Brun had informed Mr. Pehle of this account last winter.)
The next largest account, 700,000 francs, is in the name of a former
resident of Martinique. The other accounts are held by individuals
unknown to us.
C. Banque Nationale pour le Commerce et l'Industrie (BNCI).
The Martinique branch of this bank was established after the fall of
France. Mr. Charles, its director, was appointed by Mr. Pose, who,
you may recall, was a collaborationist official of the BNCI, France,
and held an important position in the Darlan North African government.

The capital of this branch consists of 30,000,000 francs
transferred from BNCI, France, allegedly prior to the French Armistice. According to bank statements, its total deposits as of June
30, 1943, were 69,000,000 francs, distributed among 1,100 or 1,200
depositors. Two of these accounts were held for persons outside
Martinique; the largest was 200,000 francs, or about $4,000. Large
accounts in the names of Martinique residents represent accounts of
important local import and export firms.

******

These findings are necessarily inconclusive. The facts
with respect to the Credit Martiniquais and the BNCI are based on
information derived from an examination of ledger sheets and deposit
cards selected by the officers of the respective banks; in the case
of the Banque de Martinique no records were shown. In no case was

Mr. Ball permitted access to such records.

The present status of this matter is as follows. Under

pressure from Ball, Hoppenot has requested authority from Algiers to

obtain from the banks the significant information with respect to

their depositors. We have demanded this information not only from
the three Martinique banks but also from the banks in Guadeloupe.

If Algiers doesn't promptly authorize the obtaining of this information and its transmittal to us, we will exert all possible pressure

through the State Department to obtain a favorable decision by

Algiers. As soon as the information is received, we will be in a
position to determine the feasibility and usefulness of further
investigation.

-3-

204

2. Estimate of total value of gold in Martinique, based on the
sampling of 15 boxes, is in line with the reported total of
$285,000,000.
There are 8,766 boxes allegedly containing the gold shipped
from France to Martinique. Each of these boxes is approximately 13
inches long, 9 3/4 inches wide, and 5 1/2 inches high. These boxes
are stored in a vault consisting of three large rooms, guarded by a
squad of negro soldiers. There is one heavy wooden door with three
locks and a second door made of bars of one-inch steel set into the

concrete of the walls. The latter door has two locks and is also
sealed with a heavy chain with a large, heavy padlock.
Mr. Hoppenot has never taken an inventory of this gold,

but has relied upon the original description of the gold as shipped

from France and a signed statement obtained from Admiral Robert to
the effect that none of the gold had been removed.

Mr. Hoppenot consistently refused to permit an inventory
to be taken by United States officials on the ground that such action
would lead Frenchmen to regard him as a tool of the United States
Government. However, after some discussion Mr. Hoppenot permitted
Mr. Ball to inventory 15 boxes.

Of the 15 boxes selected by Mr. Ball for examination, 12
contained 20-franc pieces of pre-World War I date, some of them
dating back to Napoleon. The remaining 3 boxes contained 100-franc
coins minted in 1935-36. The average weight of fifty 20-franc coins
was found to be 322 grams and the average weight of fifty 100-franc
pieces, 327 grams. Each of the 15 boxes contained almost equal
amounts of gold. If it is assumed that all of the 8,766 boxes contain the same weight of gold, the total weight of the gold would be

about 280 metric tons, the value of which is in line with the figure
of $285,000,000 which was reportedly moved to Martinique before the
fall of France.
Under all the circumstances, there apparently is no reason
to believe that the gold which was transferred to Martinique is not
intact, and we do not recommend that any further action be taken with
respect to this phase of the matter.
3. No blanket licenses have been issued to Martinique.
We have not as yet granted to Martinique the blanket
licenses for trade between the French West Indies and the United

-States. For the time being, this trade is being handled pursuant
to specific licenses. . We shall continue to withhold granting the
blanket licenses pending receipt from the Martinique banks of the
information requested and the determination of our future program
with respect to the investigation of these banks.

the

205

206

AUG 31 1943

Your Excellency:

I appreciate your advising me

of the good news that, due to efforts of
the Holy See, the Italian Government is

arranging for the demobilisation of its
camps for Groatian and Slovenian internees.
With kindest personal regards,
I remain

Most sincerely yours,
(Signed) H. Mergenthes, Jr.

To His Excellency,

The Most Reverend Amleto Giovanni Cicognani, D.D.,
3339 Nassachusetts Avenue, Northwest,
Washington, D. C.

JWPehle:ngt 8/27/43

April

My

207

TREASURY DEPARTMENT
INTER OFFICE COMMUNICATION
DATE
TO

FROM

Secretary Morgenthau
Randolph Paul

AUG 30 1943

The attached letter from the Apostolic Delegate
refers to the successful efforts of the Holy See to secure
release from internment camps of Jewish internees who had

been taken from Yugoslavia and interned in Italy by the
Italian Government. This matter had been previously referred to in the attached letter to you of May 15, 1943.
We have also been advised by representatives of the

Apostolic Delegate that the Holy See is actively intervening on behalf of the Jewish population in Northern
Italy and in the Italian zone in France.
There is attached a. suggested reply to the Apostolic
Delegate's letter.

Attachments

208
20

9939 Massachusetts Avenue

APPOSTOLIC DELECTION
UNITED STATES OF AMERICA

Washington D.C.
No 56/43

August 24, 1943

THIS NO SHOULD BE PREFIXED TO THE ANSWER

My dear Mr. Morgenthau:

Realizing your interest in affairs of this nature, I
hasten to inform you that I have received a communication
from His Eminence Cardinal Maglione that, due to the efferts

of the Holy See, the Italian Government is arranging for the
demobilization of its camps for Creatian and Slevenian internees.

With sentiments of highest esteem, I remain
Sincerely yours,

A.G.
Archbishep of Laodices,
Apostolic Delegate

The Honorable

Henry J. Morgenthau Jr.

Secretary of the Treasury

209

BRITISH AIR COMMISSION
1785 MASSACHUSETTS AVENUE

WASHINGTON D. C.
TELEPHONE HOBART 9000
PLEASE QUOTE
REFERENCE NO

With the compliments of British Air Commission
who enclose Statement No. 101 -- Aircraft Despatched

- for week ended August 31, 1943.

The Honourable Henry Morgenthau, Jr.

Secretary of the Treasury
WASHINGTON, D. C.

September 6, 1943.

SECRET

STATEMENT NO. 101

Aircraft Despatched from the United
States Week Ended August 31. 1943.
ASSEMBLY

DESTINATION

POINT

BY

BY

SEA

AIR

FLIGHT DELIVERED
FOR USE IN CANADA

TYPE

Catalina IV

Liberator III
Liberator GR V

DOUGLAS

akota III
akota III
akota III
akota III

U.K.

U.K.

India

India

Nassau

Nassau

U.K.

U.K.

4

S. Africa

S. Africa

2

M.E.

M.E.

India

India

M.E.
U.K.
M.E.

M.E.
U.K.
M.E.

U.K.
U.K.

U.K.
U.K.

S. Africa

Capetown

S. Africa

S. Africa

Canada

Canada

Casablance

Casablanca

10

S. Africa

Capetown

10

M.E.

Port Sudan

17

Australia

Sydney
U.K.

GLENN MARTIN

Baltimore V
Marauder II

Arauder II
NORTH AMERICAN

litchell II
Earvard
Earvard

EGA

Ventura GR V
Ventura GR V

FAIRCHILD

Cornell II
Cornell II
CURTISS

Kittyhawk
Kittyhawk
Seamew

U.K.

GRUMMAN

Hellcat

rtlet V

surpon
Tarpon

STINSON

Reliant

U.K.

U.K.
U.K.

S. Africa

U.K.

1

2

1

5

5

8

1

17

10
31
6

British Air Commission.
September 4, 1943

13

4

1

11

U.K.
U.K.
U.K.

1

11

Capetown

4

10

U.K.

Total

Movements Division

3

.

CONSOLIDATED

116

59

13

21b

BRITISH AIR COMMISSION
1785 MASSACHUSETTS AVENUE

WASHINGTON D. C.
TELEPHONE HOBART 9000
PLEASE QUOTE

REFERENCE NO

With the compliments of British Air Commission
who enclose Weekly Statement No. 119 covering

Aircraft Flight Delivery as at August 31, 1943.

The Honourable Henry Morgenthau, Jr.

Secretary of the Treasury
WASHINGTON, D. C.

September 6, 1943.

U.S.

BEER NO. B-55
BASKLY REPORT NO. 119

SECRET

2

LOCATIONS OF CCEANIC FLIGHT DELIVERY AIRCRAFT

Covering Movements through August 31. 1943
(1)

(2)

(3)

B17C

LTB.

HUD.

(BAC)

(BAC)

UNITED KINGDOM
MIDDLE EAST
WEST AFRICA
AUSTRALIA

20

96

(7)

(8)

VENT.

FL. BOAT

VENT.

FUD.

BOST.

(BAG)

(BAG-I/L)

(L/L)

(I/L)

(L/L)

274

178

(4)

(BAC)

(5)

140

432

(6)

22

305

(11)

(10)

(9)

BALT.

B17E,

(L/L)

(A.R-I/L)

F

64

1

MRST A SECRET 4943

BRITISH

(A.B)

(A.R)

207

148

(I/L)

(A.R.)

95

5

TRANSP.

B26A,C

B25

B24D

TOTAL

4

42

48

32

2,033
180
4

4

27

27
9

SINGAPORE

9

.4

2

INDIA

2

OTU'S IN CANADA

67

45

282

165

5

28

RCAF

1

28

NABSAD

79

51

13

6

FERRY SERVICE

7

4

1

Montreal

18

CRASHED AFTER EXPORT

12
1

2

10

22

18

1

38

12

46

3

42

20
16

102

3

1

19

4

20

1

1,005

10

3

3

1

1

1

Special duty .

1

1

1

52

2500

9

3

Gander, Goose, etc.
Massau or Bernuda (on route)

574

91

41

162

5

132

hears,Fakoradi,or Freetom
In route Overseas

1

17

6

4

4

15

21

En route export

1

8

2

3

74

5

137

1

&

1

1

2

At installation center
In route instal's center

89
2

At modification center
En route modification center
Special duty in U. 8.
At starting paint (LongBench,eto)
GRASHED IN U. S.
DIVERTED TO U. S.
TOTAL

45

16

28

1

2

5

25

35

1

92
10

1

88
9

4
5

8

1

3

2

2
3

3

1

20

1

2

1

5

50

20

281

165

520

663

26

1

13

2

2

60

7

351

KTA

129

828

200

666

66

362

262

101

. In Canada, Bermada, or Massau

- On report No. 118 the quantity (32) which should have been
shown here was erroneously shown in Column 8 (Bostons).

PLANNING AND AIRFRAME SUPPLY

BRITISH AIR COMMISSION
WASHINGTON, D. C.

262

4,739

GOVERNMENT OF INDIA

INDIA SUPPLY MISSION
635 F STREET. N. W.
WASHINGTON 4. D. C.
REPLY PLEASE QUOTE

August 31, 1943.

TELEPHONE EXECUTIVE 8484

SECRET

My dear Mr. Secretary:
I have the honor to acknowledge with thanks the receipt of

your letter of the 30th August regarding the Lease-Lending of 20 million
ounces of silver to India for coinage purposes and note that you are
conveying to the Lond-Lease Administrator the recommendation of the
Treasury that the amount of silver referred to above should be made
available to the Government of India under agreement that an equivalent

amount of silver should be returned to the Treasury after the war.
The Government of Indie have learned with much satisfaction that it is
the intention of the Treasury to arrange for the deliveries of the

silver at an early date.

As you are aware, the needs of the Indian Government for
additional silver for coinage have become urgent and the Government of
India have asked me to convey to you their deep sense of acknowledgment
of the timely and valuable aid that United States Government have seen

their way to provide.

Yours sincerely,

Cant Kroch
Ceoil Kisch.

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

214

AUG 30 1943

My dear Kisch:

This is in reply to your letter of August 25,
1943, regarding the lend-leasing of 20 million ounces
of silver to India for coinage purposes.
I am writing to the Lend-Lease Administrator
that the Treasury has considered the needs of the
Government of India for silver for coinage purposes
during the remainder of this year, and recommends
that 20 million ounces of silver be made available
to the Government of India from the stocks of silver
in the General Fund of the Treasury under agreement
to return an equivalent amount of silver to the
Treasury after the war.
Sincerely yours,
(Migued) E. Mergenthan, Jr.

Acting Secretary of the Treasury

Sir Cecil Kisch,
India Supply Mission,
635 F Street, N. W.,
Washington 4, D. C.

EMB/jm

8/26/43

GOVERNMENT OF INDIA

INDIA SUPPLY MISSION
CRET

635 F STREET. N. W.
WASHINGTON 4, D. C.

August 25, 1943.

IN REPLY PLEASE QUOTE

TELEPHONE EXECUTIVE 5484

My dear Mr. Secretary:
Reference is made to previous letters and conversations

between representatives of our respective governments relative to the

vital need of the Government of India for R supply of silver for coinage purposes.

Accordingly, I request, on behalf of the Government of India,
that you will be so kind as to inform the Office of Lend-Lease Administration that the needs of the Government of India for silver for coinage
purposes during the next five months may be met, to the extent of 20,000,000
ounces of silver, from the stocks of silver of the United States Treasury.
I also request, subject to the mutual convenience of the United States
and the Government of India, that this silver may be made available to
the Government of India as soon as possible.

I FLD prepared, on behalf of the Government of India, to file
with the office of Lend-Lease Administration appropriate requisitions
for the above-mentioned silver and also to trensmit to that office the
agreement of the Government of India to return to the United States
Treasury, within five years after the end of the existing national
emergency in the United States, as determined by the President of the

United States, an amount of silver bullion equivalent to the total
number of ounces of silver transferred to the Government of India under
the Act of March 11, 1941 from the stocks of the United States Treasury
silver.

It will be appreciated if you will kindly advise the office of
Lend-Lease Administration of your approval of the foregoing request.
Yours sincerely,

Citil Kisch
Cecil Kisch.
The Honorable Henry Morgenthau, Jr.,
Secretary of the Treasury,

Harry Washington, White D. for C. relien

216

Calcutta

HEL

This telegram must be
paraphrased before being
communicated to anyone
other than a Governmental
agency. (BR)

Dated August 31, 1943

Rec'd 11:34 n.m.
DEPARTMENT OF STATE

Secretary of State,

DIVISION OF
1 1943

Washington.
COMMUNICATIONS
AND RECORDS

1092, August 31, 4 p the
FOR TREASURY DEPARTMENT.

Referring to the Department's telegram No. 626,
August 26, and the Congulate General's telegram 1079

August 28.
Punjab Government advises can arrange to

supply 100 pounds charas. Delivery will be arranged as soon as possible through American Consul

at Karachi where priority instructions should be
sent to Army authorities.
MCDONALD

.PS

217

NOT TO BE RE-TRANSMITTED
COPY NO.

13

BRITISH MOST SECRET
U.S. SECRET

OPTEL NO. 287

Information received up to 10 a.m., 31st August, 1943.
1. NAVAL

On 28th/29th and 29th/30th, coastal forces operated off the South
and Southwest coast of ITALY. One of H.M. Submarines attacked the Japanese

Light Cruiser KASHII on 28th while entering SABANG. One torpedo hit is
possible. One of H.M. Sloops and one of H.M. Corvettes escorting a homeward
convoy North of the AZORES sank a U-boat yesterday after a hunt lasting 18
hours.

2. AIR OPERATIONS

WESTERN FRONT. 30th. 77 Medium bombers dropped 96 tons at in-

stallations near ST. OLER. One bomber missing. None of the 33 Squadrons

of escorting Spitfires was engaged.
30th/31st. 755 aircraft sent out:MUNCHEN, GLADBACH and RHEYDT -

660 (25 missing), Installations near ST. CHER - 45 (2 missing), DUISBURG - 12

(1 missing), Mine-laying - 9, Intruders - 29. Proliminary reports indicate
that in cloudy weather bombing at MUNCHEN, GLADBACH was scattered at first

but improved later. At RHEYDT bombing became less accurate after a good

start. Fires were caused in both towns.
ITALY. 28th/29th. Tellingtons dropped 73 tons at TARANTO.

29th. A total of 247 tons were dropped on railway objectives at
ORTE, TORRE ANNUNZIATA and CONSENZA. Harshalling yards at LAMEZIA were

bombed by 36 light bombers. Enemy casualties - 17, 8, 15. Allied - 2 missing.