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January 20, 1940* My dear Mr. Secretary; It occurred to me that you sight b© interested ia h&Tiag for your personal and eoaf idential information a copy of the rasdum on the Farmers' Income Certificate ?laa aad of ths letter of trajasmittal to President whielt I suteitted as a meatber of the Fiscst| &ad Ifemetary Committee* Accordingly, I am enclosing copies of both. The memoranda was prepared with th© assistaaee of Chester B&fis, who concurred in the conclusions. Sincerely yours. T&e Honorable The Secretary of Agriculture, Washington, D» C, eaclostires