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DIARY Book 221 November 1 - November 8, 1939 Book Page Alsop-Xintner Duffield memorandum concerning material to be used - 11/2/39 221 79,175 HMJr tells FDR article is worrying him - 11/8/39 349 HMJr asked to comment on BREMEN situation, French airplane deal, et cetera; told White House will handle - 11/8/39 390 Agriculture Food Stamp Plan: summary of Perkins' (Milo) speech giving resume of operations - 11/1/39 21 Argentina See War Conditions: Latin America - B - Bank of America HAJr discusses situation with Landis - 11/8/39 392 Browder, Earl (General Secretary, Communist Party) Dies Committee makes inquiry concerning reputed attempt to cash $10,000 United States Treasury note through a bank in Manila, Philippine Islands; Bell reviews case at 9:30 meeting - - 11/1/39 10 Budget Estimates, Revenue: Currie asks H&Jr if he can discuss estimates on which he is in disagreement; HMJr suggests Bell - 11/1/39 6 a) Bell suggests Budget representative at conference on January estimates; fears estimating group in executive offices China Transportation Mission: Chinese Government asks for three to six months extension . 11/1/39 20 a) Chen discusses with HMJr - 11/8/39 373 Yunnan-Surma Highway: Proposal to lay reenforced concrete strips - 11/2/39 134 Motor-Transport System: Estimate of cost of operating and maintaining - 11/2/39 147 - E - Estimates, Revenue See Budget - F - Financing, Government United States Housing Authority: Plans for next three months outlined in HMJr's letter to Straus - 11/1/39.. 44 Food Stamp Plan See Agriculture Regraded Unclassified - G - Book Page Guatemala See War Conditions: Latin America - H - Housing United States Housing Authority: See Financing, Government - M - Movie Cases See Tax Evasion - P - Peru See War Conditions: Latin America - R - - Revenue Revision Doughton and Cooper discuss with Hanes program for continuing study of the tax structure - 11/4/39... 221 205 - T - Tax Evasion Movie Cases: Foley statement of facts - 11/1/39 27 Conference between Treasury officials and Greenbaum and Knollenberg - 11/2/39 a) Knollenberg memorandum. 118 b) Greenbaum memorandum. 168,208 Kadis (Internal Revenue Agent): HMJr asks Hanes to investigate assignment of Goetz and Zamuck cases, where taxes were paid in California, along with Schenck's return, which was made in New York - 11/6/39 257 Next move after receipt of Greenbaum-Knollenberg memorandum discussed by HMJr with Hanes, Gaston, Irey, and Cairns - 11/8/39 407 Taxation See Revenue Revision - G - Book Page Guatemala See War Conditions: Latin America - H - Housing United States Housing Authority: See Financing, Government - M - Movie Cases See Tax Evasion - P - Peru See War Conditions: Latin America - R - - Revenue Revision Doughton and Cooper discuss with Hanes program for continuing study of the tax structure - 11/4/39... 221 205 - T - Tax Evasion Movie Cases: Foley statement of facts - 11/1/39 27 Conference between Treasury officials and Greenbaum and Knollenberg - 11/2/39. a) Knollenberg memorandum 118 b) Greenbaum memorandum 168,208 Kadis (Internal Revenue Agent): HMJr asks Hanes to investigate assignment of Goetz and Zamick cases, where taxes were paid in California,along with Schenck's return, which was made in New York - - 11/6/39 257 Next move after receipt of Greenbaum-Knollenberg memorandum discussed by HMJr with Hanes, Gaston, Irey, and Cairns - 11/8/39 407 Taxation See Revenue Revision = # I Book Page United States Housing Authority See Financing, Government - THE - War Conditions British-French relations: See War Conditions - French-British Business situation for week ending 11/4/39: Haas memorandum 221 241 Commercial Policy, Executive Committee on: White membership OK'd by Hull - 11/2/39 78 a) Treasury acknowledgment - 11/8/39 386 Exchange market resume - 11/1/39, et cetera 25,178, 267,387 Financing, Government, 4/1/17 - 6/30/19: Bell memorandum - 11/7/39 292 France: Rueff, after six years in the Novement General des Fond, becomes Under Governor of Bank of France; Bullitt and he confer - 11/1/39 49 Caillaux article as it appeared in Paris Soir on 10/30/39 56 French-British relations reviewed pessimistically by Reynand to Bullitt - 11/3/39 193 (For discussion between Feis and Cochran, see page 277) a) British financial resources three times those of French b) Great Britain has less than one out of forty-five mobilized where France has one out of eight c) British soldier receives two shillings a day; French solider only fifty centimes d) Export industries of France cannot be maintained because of number of French being mobilized whereas those of Great Britain have not suffered e) Reynaud believes Sir John Simon's clear object is to exhaust French resources so that at and of war Creat Britain can control entire situation f) France's financial situation reviewed: huge plane purchases mean French exports to United States must be increased g) Russian economic backing for Germany will win over France and England in the end (For report by Couve de Murville to Bullitt after visit of Reynaud to London November 16, see Book 222, page 349) Germany: War Finance: Tax Revenues of the Reich for second quarter of fiscal year ending 9/30/39 reviewed by Kirk - 11/3/39 187 - B - (Continued) Book Page Mar Conditions - (Continued) Germany: Railway Loan: Oversubscribed on first day - - 11/7/39. 221 330 Silver hoarding for payments abroad indicated by Reichsbank report - 11/7/39 334 Great Britain: War Loans: Formal procedure initiated - 11/3/39 190 High-Grade Securities Markets: Current Developments: Haas memorandum - 11/7/39 279 Letin America: White material (economic background) on each of Latin American countries transmitted to State Department through Hull - 11/8/39 352 Webb (Vanderbilt) discusses with HMJr possible connection with case - 11/8/39 403 Argentina: Financial Counselor at Embassy expresses to Cochran fear that there will be heavy sales of British-owned dollar bonds of Argentine Government upon American market when Britain begins important war purchases - 11/4/39 200 Colombia: Conference with State Department - 11/2/39 139 a) Securities and Exchange Commission discusses "debts owed by South American Republics to our citizens" Guatemala conference: Williams (John) unable to go; Hanes thinks it important that some strong Treasury personality head mission; otherwise urges postponement until January - 11/2/39 137 Gaston to head delegation - 11/8/39 344 Peru: Resume of financial position by American Embassy at Lima - 11/4/39 197 Netherlands: J. P. Morgan and Company representative confers with insurance company in Baltimore relative to shipment of $750 million of securities (mostly United States Steel) in $50 million lots on neutral ships to United States - 11/1/39 31,66 Neutrality Act: Credits to Belligerents: Foley and Bernstein more and more convinced Treasury should not ask for return of the administration of credit section assigned in former Act under Section 3 - 11/8/39 378 Poland: Foreign exchange plans of Germany reported in Kirk's cable - 11/1/39 47 Gold Reserve: Kirk reports information that one-half of gold reserve was kept in Roumania and remainder was shipped to Alexandria, Egypt - 11/6/39 258 * I Book Page her Conditions - (Continued) Purchasing Mission (British-French) France: Finance arrangements finally agreed upon by Finance Ministry and Bank of France; instructions will shortly reach Leroy-Beaulieu - 11/2/39 221 91 a) Estimate of probable purchases during first year of war - 11/2/39 94 b) Cariguel and Knoke discuss Treasury's preference for account in name of foreign central bank rather than foreign government - 11/6/39 253 Bullitt's letter to FDR urging that Monnet visit Washington in connection with enlarging productive capacity of United States sirplane industry and then head committee in London; Bob Brand suggested as head of Joint Purchasing Mission in United States: a) HMJr and FDR discuss - 11/3/39 150 1) Cochran resume of Monnet's past connections with Great Britain - 11/4/39 223 Bloch Laine (partner in Lazard Freres, Paris) to head French purchasing mission; HMJr wishes no further contact with representatives until FDR's instructions are received; Leroy-Seaulieu so informed by Cochran - 11/4/39 224 Collins' resume of purchases - 11/6/39 239-A Great Britain: Assets not unlimited; therefore purchase of commodities in United States (tobacco, films, apples, et cetera) not strictly required must be curtailed - Simon informs Kennedy - 11/1/39 16 Resume of Federal Reserve Bank account for Bank of England - 11/1/39 65 Conference; present: HMJr, Cochran, Sir James Rae, Sir Owen Chalkley, Pinsent, and Purvis - 11/3/39 180 a) Draft of communique announcing establishment of purchasing mission office in New York and explaining connection with Canadian group discussed 1) HMJr asks that release be deferred until neutrality bill 1s signed by FDR b) HMJr explains he is "merely pinch-hitting for present"; FDR will definitely determine method of liaison within next few days o) French plans for establishing banking arrangements in New York nearing completion - W - (Continued) Book Page War Conditions - (Continued) Purchasing Mission (Gritish-French): HiJr's attitude toward serving as liaison officer: a) Explains he is merely "pinch-hitting" at conference with Great Britain's representatives - 11/3/39 221 180 b) In connection with Bloch Lainè's appointment as head of French purchasing mission, HMJr tells Cochran he wishes no further contact with representatives until FIR's instructions are received - 11/4/39 224 o) Tells Cochran he is "becoming more and more convinced that he should not act as adviser to these visiting foreign groups" - 11/6/39 255 d) Suggests to FDR that Committee be set up with representatives from Army, Navy, and Treasury who will report through McReynolds to FDR - 11/7/39 327 1) Conference; present: HMr, McReynolds, Collins, Graves, and Cochran - 11/8/39 358 2) HMJr explains plan to Pinsent and Leroy-Beaulieu - 11/8/39 365 Ship Movements: SS COULMORE (British freighter) attacked by submarine 450 miles off New England Coast - 11/1/39 $ a) Discussion at 9:30 meeting - 11/2/39. 129 State Department map indicating belligerent ports to which American ships may not carry goods, et cetera - 11/8/39 376 Flagships (American and foreign) tied up in various ports lacking clearance certificates; State, Commerce, and Treasury involved; situation discussed by HMJr and Welles - 11/8/39 416 Sweden: Earmarked gold transactions discussed in Cochran memorandum - 11/8/39 411 Turkey: Reynaud and Bullitt discuss Sir John Simon's letter insisting that loans and credits to Turkey (and other Allies) be shared equally - 11/3/39 193 Works Progress Administration LaGuardia consults HWr about larger contribution Federal Government is asking for and which he cannot provide - 11/8/39 421 Regraded Unclassified 1 GROUP MEETING November 1, 1939. 9:30 a.m. Present: Mr. Hanes Mr. Harris Mr. Graves Mr. Haas Mr. Gaston Mr. Foley Mr. Viner Mr. Duffield Mr. Cotton Mr. White Mr. Cochran Mr. Thompson Mr. Bell Mrs Klots H.M.Jr: Gene, if you don't know it, get the story about these two nice women who are retiring. Duffield: I don't know it but I will get it. H.M.Jr: Well, get it. Bell started to tell me that this one woman is the daughter of the man who took the testimony when Lincoln was shot. One woman was the first person that Bell saw when he came in. Forty-nine years for one and fifty for the other. Duffield: You mean he saw her fifty years ago? H.M.Jr: She still is able to carry on. It is quite a story. Gaston: It is a pretty old case for us to work on, isn't it? H.M.Jr: It has got both Thompson and Bell so shaky that they aren't over it yet. It is quite B. story and I think it is nice for them. You ought to have their pictures taken. Hanes: I haven't anything. Gaston: Burton took off from Floyd-Bennett at 7:17, and Burke, from Cape May, at 7:55. After holding a three-way conversation with Stark and Callahan, Waesche put two more cutters on that deep sea patrol. H.M.Jr: Today? 2 - 2 - Gaston: This morning. H.M.Jr: How many does that make? Gaston: That makes six ships on that project, and they ordered two more cutters out, immediately, today on this particular search. H.M.Jr: What else? Gaston: They had orders to trail the submarine if they found it. Waesche didn't know exactly how he was going to trail the submarine, but he gave the order just the same. H.M.Jr: Maybe they will give you B. couple of submarines. Gaston: They haven't got any of those trained seals. They had trained seals, you know, in the last war. H.M.Jr: Cryder in my press conferences said, "What 1s this that we hear, that the Navy has withdrawn because the weather is bad and the Coast Guard is taking over the patrols," and I said, "Well, you will have to see Mr. Gaston, If and he said, 'Pardon me, you mean Admiral Gaston?" Gaston: I get it different. H.M.Jr: I am referring to my stenographic notes. Either way, it is good. Gaston: I appreciate it. H.M.Jr: Will those boys be over at 10:00? Gaston: Yes, they will. One of the Customs agents inter- viewed the owner of this yawl, Lekala, in New York harbor. This man Schwarts said yes, these people did plan to go to Germany to make contacts with & German boat and they were instructed to do ao by B. man in the German Consulate in New York, which was very interesting, I thought. Foley: Here is & memorandum (handing memorandum to Secre- tary) on Wagner's statement on the Stabilization Fund. I thought we ought to put it all together so if we ever have to refer to it we will have it there. Regraded Unclassified 3 - 3 - H.M.Jr: What about one for the Speaker? Foley: That will be ready in maybe an hour. H.M.Jr: O. K. Anything else? Foley: No. H.M.Jr: There was no letter from me to the Attorney General? Foley: No. H.M.Jr: That was a break for me. Foley: There was an investigation of Carr. I think Elmer said he was all right. H.M.Jr: Elmer said so? Foley: Yes. H.M.Jr: Well, he told me yesterday he didn't know whether Elmer okayed him or Wenchel okayed him. He said one or the other okayed him and said he was all right. It was Irey? Foley: Yes. H.M.Jr: Well, Irey has been the fellow who has been the most critical. Foley: That is right. Afterwards he found out that the former U. S. Attorney out there, Pierson Hall, who used to be this fellow's boss, was in on the case and they were pretty close together. H.M.Jr: Well, he is the first man that brought it to my attention. Foley: Yes. He did investigate Carr and they did ask whether he was all right. H.M.Jr: When I brought it to the Attorney General's atten- tion that we were critical of the way Carr presented this thing to the Grand Jury, he very patiently said, "All right, I will read the testimony myself," and I just want to tell you either Wenchel or Irey personally okayed this man. It has been Irey who 4 - 4 - has been the most critical. Of course, we all make mistakes. Anything else? Foley: Nothing. H.M.Jr: Herbert, you might bring Irey's attention to what I am saying. Gaston: Yes, I will. H.M.Jr: If there is a comeback from the Attorney General, your own man will get it. You are going to talk to him? Gaston: Yes, I will. Foley: Jim Morris asked us to designate somebody to pre- sent the case back in May and I spoke to you. I think that at the meeting - I have forgotten the exact date - we decided that we didn't want one of our men to present the case because it would get too long, but we would make a man available to them while they were going over the files and familiarizing themselves with it, before they held conferences with the taxpayers, so we designated Carpenter and he went to Carr before the conference and then Carr took over and went out on the case. H.M.Jr: The fact remains that Carr presented the case. Foley: That is right. Gaston: I suppose Irey will say he didn't know how Carr got in on this case and then Pierson Hall came up after Carr was removed. H.M.Jr: Is it unusual for a Treasury man to make such an investigation? Foley: They suggested & fellow by the name of Woodcock and Irey didn't want Woodcock. H.M.Jr: Well, 0. K. Gene? 5 - 5 - Duffield: Bob Kintner was going to come in this morning and start going over the documents but it 18 off until tomorrow. E.M.Jr: Documents? Duffield: On the April meeting. H.M.Jr: Yes. Well, suppose you and Gaston and Hanes stay a minute behind and I will tell them what we had in mind and see if they agree. Cotton: I wonder if you had anything to tell me about this thing? H.M.Jr: Mr. Hanes has kindly accepted the responsibility of arranging the personnel to go down to Guatemala. He has taken it completely off my shoulders, so refer to him. I have asked him to. I have got to an impasse and I don't want to be impatient with the State Department, so Hanes is going to handle it, 1f you don't mind. I got impatient yesterday, so I will let Johnny handle it. Hanes: I couldn't get that man again on the phone this morning. H.M.Jr: He has a North Carolina disposition. I take North Carolina tomato juice, but it doesn't help. I guess I don't take enough of it. Harris: Does this mean that the Tijuana trip is off? H.M.Jr: No. That 1s a pleasure; the other is 8 headache. George? Haas: Hadley asked Lindow and Murphy to prepare a chart showing the price of second-grade rail bonds. Lindow gave this chart to Hadley last evening. Hadley told me this morning he didn't have B chance to submit it to you. H.M.Jr: There is nothing in it, 1s there? Haas: Second-grade rail bonds, or any bond on which the payment of the principal is in question, act like common stocks in the market. You will note that the chart also contains one very high-grade rail Regraded Unclassified Б - 6 - bond, the Norfolk & Western. This bond has acted in the market like a Government bond. The second- grade rail bonds have advanced 8. little more per- centage-wise, I think, than the Dow-Jones common stock average. H.M.Jr: Is there any significance in the way they have acted? Hans: No. H.M.Jr: George, Lauchlin Currie came over here and asked whether it would be all right for him to talk to the President about some of our estimates, because he was in disagreement and he said first, he didn't want to do anything without first talking with me, and second, he didn't want Professor Brownell jumping on his neck, because he jumped on him the other time and he knew Brownell wouldn't approve of even talking to me. He called me up and he didn't have an opportunity to talk to the President because the President decided not to give out a budget sum- mation. Bell: None at all? H.M.Jr: None at all. I mean, incorporated with the January one. I think it would be B. very nice thing - my attitude is that if anybody feels that we are off, we would like to know it, 80 I think 1f you call him up and invite him to come over and sit down and tell him you will be delighted to get what he has in mind, irrespective of the President, it would be well. The question is something about Customs receipts, something low on those, something on corporate income, I believe, and some other things. So, whatever he has got, I would like to get the benefit of, 80 1f you call him up, I think it would be very nice. Tell him not to worry about Professor Brownell. Haas: All right, I will do that. Bell: I think it might be B. good thing, Mr. Secretary, if before the January estimates go in, you have the Director of the Budget or & representative in on that conference, because I am afraid there 18 developing a scheme to have their own estimating crowd in the executive offices, either by way of Regraded Unclassified 7 - 7 - checking the Treasury estimates or doing their own estimating. There is some feeling there, I know. Haas: There has been for 20 years, hasn't there? Bell: Yes, but it is stronger now than it has been for some time. Haas: I think it is better to bring them inside and let them see it, because God knows they are welcome. H.M.Jr: That is right. I no longer have any responsibility for the Budget. Bell: I think you still have the law, however, on your side, to make estimates of receipts. Hanes: Aren't they satisfied with the estimates? Bell: I think, generally speaking, they are. H.M.Jr: The former President's assistant isn't satisfied. He just says so and we say, "Fine, come on over." Haas: They put up a song and dance about being appre- hensive about business going to pot next June and they can't be on both sides of the fence at the same time. Viner: Oh, can't they? Hanes: I don't see what they have got to complain about. You go back and read the record and the record has been darn good. I think it 18.... H.M.Jr: I told them that. Our record for the last five years has been extraordinary, but I still say some- body who was Assistant to the President, if he has any question, is welcome to sit in and see what we have got, and we will let him set us straight or we have an opportunity to set him straight. That is my attitude. Hanes: They never do figure the lag on this thing and it is a big lag. H.M.Jr: Maybe you would like to sit with them. 8 - 8 - Hanes: I could make out a good case on the record, I know that, because you go back and that record 18 extremely good and you are guessing 18 months ahead. H.M.Jr: It is the best any Secretary of the Treasury has ever done. That is due to my Assistanta. Haas: And your elbow. H.M.Jr: Well, we have got the best record, anyway. What's his name, Mills, was 50 percent off within three months. He missed It by 50 percent. I still say, George, the attitude - invite him over. Haas: Absolutely. No doubt he has done a lot of thinking on it and we would like to get it. H.M.Jr: And it is important that the President get the best of the combined efforts. I see in Kintner and Alsop's column that you are worried about the third quarter. Haas: I don't know who my reporter is. He says it is reported that I am worried. I never saw him. H.M.Jr: I would let Kintner and Alsop read your report of this week if they really want the facts. Haas: You are going to let them? H.M.Jr: I just said it with EL rising voice, indicating question. Haas: It suits me. H.M.Jr: No, I don't want - all right. Basil? Harria: Nothing. White: Nothing. H.M.Jr: Harold? Graves: Nothing. 9 - 9 - Bell: Here is a letter for the U. S. Housing Authority about financing the 15 million. H.M.Jr: Now listen, fellow, let me read this. Bell: That is what we promised them. We told them to go ahead on their program. H.M.Jr: Well, didn't they promise you to talk it over with you before they do anything? Bell: Yes. They apologized very profusely. H.M.Jr: Who did? Bell: Kaiserling. H.M.Jr: What was his excuse? Bell: Well, he thought that we had in mind only the formal advertising notice and he thought this preliminary publicity wouldn't hurt anybody, so they went ahead with it. He was very sorry he hadn't contacted me beforehand. H.M.Jr: Did you let him know? Bell: Yes, I called him up and told him we were a little disappointed, that I thought they might have waited until we had our financing out of the way, at least. H.M.Jr: How much are you charging? Bell: A quarter of a percent. H.M.Jr: Just to teach them B. lesson, can't you up it a little bit? Bell: Well, I don't think they will have it more than 30 days. H.M.Jr: They promised to give us a quarter? Bell: They don't promise anything but the 15 million. H.M.Jr: What do you charge the others? Bell: That 1a what we charge them all on the short-term basis. We charge Home Loan Banks a quarter percent. 10 - 10 - Interest rates have risen. Would you like to go up an eighth? H.M.Jr: You are B. lot of "softies." What else? Bell: Martin Dies has written the Treasury asking about a ten thousand dollar certificate supposed to have been presented several years ago by Browder. We answered his letter on the first of October and said that we would go into it and let him know later. H.M.Jr: Certificate? Bell: Yes. It was a ten thousand dollar certificate of indebtedness. H.M.Jr: Presented to who? Bell: Presented to the Treasurer of the United States. It says, "This Committee has been advised that during 1927, Earl Browder, who is now General Secretary of the Communist party of the United States, attempted to cash & ten thousand dollar U. S. Treasury note through a bank in Manila, Philippine Islands; that the bank, the name of which 1s not known, before cashing & bill of such large denomination, wanted to verify its serial number with the Treasury Depart- ment of the United States; that a cable was sent by the bank in Manila to the Treasury Department, making inquiry regarding the serial number of the ten thousand dollar bill; and that, prior to receipt of a reply to the cable, Mr. Browder became alarmed and made no further effort to cash the bill in ques- tion. Information has been received that the same bill was cashed in New York City some time later." Well now, looking through our files, we have nothing on that particular bill, but there was a ten thousand dollar certificate of indebtedness from the Philippine Islands which was cashed in 1922, redeemed, rather, in September of 1922, paid by the Treasurer and per- forated and sent to the Philippine Islands, along with the regular transcript of the Treasurer. In 1924, I think it was, the Philippine Islands' Treasurer moved from one building to another and apparently lost some of these paid certificates. 11 - 11 - Somebody picked 1t up, and in 1927 that certificate appeared in New York. The dates all coincide, you see. They had some paper pasted over these per- forated holes and it looked like a perfectly good certificate. They sent it to the Treasurer and, of course, they refused to make payment. This letter has been written, reciting all those facts and the banks through which that certificate came, and wound up by saying, "It will be noted that there is a coincidence as to time, place and denomination of the obligations, but that otherwise the facts as stated in your letter with respect to the Browder transaction and the transaction which the Treasurer reports herein, do not check. H.M.Jr: Who signs that? Bell: That is prepared for my signature. Mr. Duffield thinks that - and I think it is 8. pretty good point - a committee might come down and get these facts, informally, and we might just not write him a letter. H.M.Jr: Why? Bell: Well, he thinks that something may be made of it. Duffield: I don't see why we go way out of our way to recite a long history of a case and then say, "It doesn't seem to check with what you ask, but it might." It seems to me we are sort of gratuitously doing some investigating. Viner: Dies would at once put that on the record, you know, and pin it on Browder, whether Browder had any con- nection with it or not. Duffield: I think so, too. I think we might write Dies and say we don't have any evidence of 8. transaction such as he describes, or anything that checks with that transaction. Then we can ask him if he or his counsel, or somebody, wouldn't come down and we could relate to them this other case. H.M.Jr: If you were going to do that, I would ask his coun- sel, who 1s an awfully nice fellow - what is his name? Gaston: Whitley, Regraded Unclassified 12 - 12 - H.M.Jr: And tell him you have got something you would like to tell him about and to come down and see it. He was an F.B.I. man for seven years in New York. He is a terribly nice fellow. Bell: I am inclined to agree with Gene that that is the best way to handle it. H.M.Jr: Then ask him how he would like us to handle it. Bell: All right, I will do that. 13 November 1, 1939 9:26 a.m. John F. O'Ryan: Morgenthau? HMJr: Talking. O: Hello. This 18 General O'Ryan. HMJr: How do you do, General. 0: How are you, sir? HMJr: I'm all right. 0: I wondered if you could lunch with me today at the Metropolitan Club. HMJr: Oh -- no, I -- I have an engagement, General. O: Well, I'm sorry for that. I've got to go back tonight. I wanted to have just a brief word with you. HMJr: Yeah. Well, I'll be glad to see you at the office. O: All right. Suppose I stop in this afternoon and just take a chance in between times. HMJr: No, I -- you can't do that with me. I work on too close a schedule. I'll be glad to give you an appoint- ment. O: Oh, yes. HMJr: I can see you this morning. 0: At what -- at what hour? HMJr: I can see you at eleven. O: At eleven? HMJr: Yeah. 0: All right, I'll be there. HMJr: I can see you at eleven. 0: Yeah. All right, thank you. HMJr: Thank you. 14 November 1, 1939 4:56 p.m. HMJr: Hello. Operator: Mr. Jones is away from his desk for 15 minutes. HMJr: Well, is there somebody there? 0: Just a minute. (Brief pause) O: His operator is there; his secretary is out too. HMJr: Well, tell Mr. Bell I couldn't speak to him and let Mr. Bell talk to him when he comes in. 0: All right. HMJr: And tell Mr. Foley I want him to walk up with me part way. 0: All right. HMJr: And he should be downstairs in about -- oh, be down- stairs at five o'clock. 0: All right. May I ask you a question please, Mr. Morgenthau? 15 MEMORANDUM November 1, 1939. To Secretary From Mr. Gaston The following message has been received this morning (timed at 8:50 from the BIBB: "Arrived but no vessel in sight on position given. Will commence search to Worthward for vessel or boats. Moderate southerly gale has been blowing with rising barometer." (British shop Coulmore!s report b attack by Sub. marine ) 16 HSM GRAY London Dated November 1, 1939 Rec'd 10:45 8. m. Secretary of State, AH Washington. 2232, November 1, 1 P. m. STRICTLY CONFIDENTIAL FOR THE PRESIDENT, SECRETARY OF STATE AND SECRETARY OF THE TREASURY. I had a talk with Sir John Simon this morning in which he stuck closely to the text of a memorandum which obviously had been prepared for him B. copy of which I obtained on leaving. It really Embodies all hE had to say. "The amount of gold and other foreign Exchange resources at our disposal for the necessary purchases abroad for the prosecution of the war are by no means unlimited. The United States Government has been kept informed generally as to our gold resources, and the amount of our readily mobilisable foreign Exchange securities has recently been discussed with you. Add1- tional foreign Exchange assets can, broadly speaking, only bE obtained from the sale of exports, including newly mined gold, abroad, and it is inevitable that our export trade should bE seriously restricted by war time conditions. On 17 hsm -2- No. 2232, November 1, 1 P. m., from London On the other hand, British Government purchases abroad are bound to be greatly increased. It is impossible at the present stage to make more than a very preliminary estimate of what these purchases will bE, but on the basis of such estimates as WE have been able to make United Kingdom Expenditure in the United States is likely, during the first year of the war, to be round about one million sterling in EXCESS of what 1s likely to be spent by the United States in the United Kingdom, and this figure will probably increase as the war goes on. A similar position holds as regards Canada, where it is probable also that British Expenditure will EXCEED Canadian expenditure in Great Britain, all transactions visible and invisible included, by not far short of one hundred million pounds in the first year of war. In view of magnitude of this EXCESS expenditure it has been, as you know, necessary for us, in order to concentrate the dollar resources available to us on the purchase of commodities Essential for the prosecution of the war, to prohibit the importation, EXCEPT under license, of a large varisty of goods. Faced as WE are by the very grave Exchange situation Explained above, WE feel that at a time when WE have had actually to refuse dollars to the fighting services for purchases which they would otherwise 18 ham - 3 - No. 2232, November 1, 1 P. ma, from London otherwise have made abroad, WE could not defend the further purchase in the United States of commodities not strictly required in this country and WE propose to add a certain number of further items including apples and pears as from an early date to the list of goods which can only bE imported under license. (Machinery is also being added to the list, but this is for the purpose of regulating not reducing the total imports.) WE have already Explained our position in respect of films and tobacco. It is with the greatest regret that WE feel bound to take action of this nature and you will appreciate that it is dictated solely by necessity, having regard to the atate of our dollar resources. WE have no intention whatever of using the reduction of certain imports from the United States which is forced upon us by the war for the purpose of altering permanently the channels of trade and WE intend as soon as may bE possible to return to our normal peace time commercial policy as laid down in the Trade Agreement with the United States, but as the war goes on and as the pressure upon our Exchange resources increases it will WE feel be inevitable that EVEN more stringent restrictions should be imposed. As explained above there will bE no overall reduction of imports, but purchases of certain goods must bE reduced in order to enable 19 ham -4- No. 2232, November 1, 1 p. m., from London Enable other purchases to bE increased. WE wish to give the United States Government the earliest possible advance notice of the position and WE confidently trust that the United States Government will appreciate the position in which WE are placed and will understand that no discrimination against the United States is in our minds other than what is forced upon us by the Exigencies of the war." KENNEDY HPD 8881 20 Dated: November 1, 1939 60mg 22 Rec'd: November 2, 1939 TELEGRAM RECEIVED FROM MINISTER CHANG KIA-NGAU, CHUNGKING TO MR. K. P. CHEN, NEW YORK PLEASE ARRANGE WITH KEESHIN AND WASHINGTON OUR DESIRE PROLONG SHEAHAN ASSIGNMENT ANOTHER THREE TO SIX MONTHS IN VIEW OF IMMINENT REORGANIZATION OF HIGHWAY ADMINISTRATION WITHIN MINISTRY BELIEVE ACTION WILL ENABLE OUR GOVERNMENT GETTING BENEFIT FROM HIS ACTUAL CONTACT WITH NEW SYSTEM. Treasury Department Division of Monetary Research Date 11/2/39 19 To: Miss Chauncey From: H. D. White Mr. Perkins would like to have the Secretary read the appended report. I have had it summarized for his convenience. 21 TREASURY DEPARTMENT INTER OFFICE COMMUNICATION DATE November 1, 1939 TO Mr. White FROM Mr. Eddy Subject: Summary of Mr. Mílo Perkins' speech before the National Association of Food Chains on the "Agricultural Aspects of the Food Stamp Plan Operations", October 10, 1939 "The project has received splendid support from all branches of the food trades." The plan allows persons on relief to raise their average food cost per meal from 5# to 72% (It is not certain, however, to what extent more food is bought or to what extent the saving is used for something else.) The following table (condensed) shows first, the products for which the blue stamps have been used in the five experimental cities, and second, the stimated proportion of each crop which might be bought with blue stamps if the plan were extended to the whole relief population: Use of blue stamps Percent of total domes- in experimental cities tic consumption which - percent of total might be bought with blue blue stamps stamps if plan is extended Butter 25 % 14 $ Egge 25 14 Wheat flour 10 5 Cormeal, rice, dry beans and dried prunes 10 average over20 Fresh fruits and vegetables 30 - 100 Apparently only 3/4 of those eligible use the blue stamps in the ex- erimental cities. It is not known to what extent the blue stamp purchases are net increases and to what extent a displacement of cash purchases that would have taken ilace without the plan. The plan holds important possibilities of helping both producers of sur- Jue commodities and people on relief. It can be extended to the whole country in 2 or 3 years. All factors involved can cooperate effectively without die- atorship. The plan can be made flexible. Better than the stemp plan for all concerned, however, is the increase of individual incomes through greater mployment. F.S. c. No. 1007 FEDERAL SURPLUS COMMODITIES CORPORATION MEMORANDUM 10-660 10/30/39 From the office of Milo Perkins. Confirming our phone conversation of today. 22 Release - 1:00 P.M., CST, Tuesday, October 10, 1939 AGRICULTURAL ASPECTS OF FOOD STAMP PLAN OPERATIONS Summary of statement by Milo Perkins, President of the Federal Surplus Commodities Corporation, at the Sixth Annual Meeting of the National Association of Food Chains, in Chicago, Illinois, on Tuesday, October 10, 1939. The mechanical operations of the Stamp Plan are well known to all of you. The project has received splendid support from all branches of the food trades, from farm organizations, from local chambers of commerce, from public and welfare officials in the various states, and from the persons using the stamps to secure an additional two and one half cents worth of surplus foods a meal for each member of the family. This is in addition to the average of five cents a meal which such persons previously were spending for food. A gradual expansion of this program already has been announced by the Secretary of Agriculture. It is too early to draw final conclusions as to the ultimate agricultural significance of this method of distributing surplus commodities. The preliminary figures now available, however, re of great interest to every farmer in America. First of all, we can see how persons getting ublic aid are using their blue stamps on a wholly voluntary basis. Based upon our experience to date, it appears that about one-quarter of the stamps are being sed for butter and another one-quarter for eggs, two products which are produced very widely on ar farms. About 10 percent of the added purchasing power is being used for wheat products. proximately 31 percent is being divided among the fresh fruits and vegetables, according to the Insumer's selection and the commodities which have been on the list thus far. Corn meal, rice, y beans, and dried prunes are each receiving over 2 percent of the blue stamp expenditure as a sult of the new buying by needy families. The following table brings out these figures in more tail: 624-40 Table : Percentage Distribution of Commodition Decured with Blue Stampe in Five Cities Univ 16 - 20. 1939 July 16 Auswet 26 May 16 2035 in Kotiented - Davido Expiration Mail APRE a Payten Hoshwater a 4 9 9 = B M a percent Butter 33 ) 25.8 33.0 30.0 19,3 33.2 18.9 11.0 23.4 30.7 36.6 23/7 27.3 20.3 29.4 19.7 12.4 24.7 Exes B.J. 9.7 15.7 17 0.3 8.2 20.7 25.1 10 1 White Floor Crabas Finur 11 07 .4 .16 26 on 07 10.38 Total Floor 8.17 9.8 14.4 T.TT 6.3 n.e 20.90 20.36 Cord Meol 2.1 L.0 .4 2.0 1.0 6.8 5.0 2.2 3 1.4 26 2.2 3.6 4.4 2.4 Rice Dry Buses 2.4 4.5 4.7 1.4 4.5 22 6,2 10.3 3.8 go 2.7 3.4 14 2.1 2.2 2.7 5.2 2.2 Oried Prunee Oranges 19.4 22.1 4.3 Grapefruit 3.7 7.1 5.0 Feaches 0.3 12.0 8.6 8.0 11,6 10.3 Posse 1.0 2.5 1,0 2,6 in 1.7 Total Frush Fruits 22.1 29.2 9.3 10.3 14.5 9.6 10.6 12.4 12.0 Cabbege 3.7 3.5 1.0 28 4.2 3.3 Pedo 23 4.5 1.5 3.7 .B 3.0 Tomatoes 10.9 10.8 7.0 5.9 3.6 9.3 Onlens 3.4 4.8 2,1 2.1 2,5 3.6 Total Fresh Vego- tables 20.3 23.6 11.6 14.5 11.1 19.2 Total Fresh Fruits and Vegetables 23.1 29.2 9.3 30.6 38.1 21.2 25.1 23.5 31.2 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 /1. Seattle data during this period inadequate. /8. First half-month of program only. n. City distribution weighted by the number in May, 1959 receiving public assistance in states surrounding theoe cities. Insure or date: Escausto Analysis Section. Stamp Division. Federal Surplus Communities Corporation. Depisation serv sales of flour and corn meal Important as the indicated increases are from the consumere' and the I should like to call your particular attention, however, to the situation with respect to these commodition which happen to be selling very much below parity, sitimately, it can bring about a better price lovel for se entire crop. sopecially in the case of than we anticipated. This wider distribution will de nore than provide 5. new market for surplusse: figures indicating abarp increases 111 the consumption of rice and beace give a more hopeful picture an alastic demand, such AZ dairy products, poultry products, fruits, and vegetables. The early makes possible a much broader market for fathers producing those commodities for which there in From an agricultural point of view, these figures have great significance The Stamp Plan cabbage, peaches and other fruits and vegetables market. Given purchasing pover, poor people will buy trainload after trainload of citrue, tomatoes, 227 million pounds of dry heans. For fresh fruits and vegetables there in a treaendous potential form of core meal, about 140 million posada of rice, over 87 million pounds of prunes and about THES. over 25 million busheln of whent in the form et floor, over 6 aillion bushols of corn in the offers a potential annual market for over 300 million pounds of butter, about 352 million dozen De the basin of the foregoing assumptions. 11 La interesting to note that the Stamp Pino load =ay have changed considerably. if other circumstances 2508 11 desirable to de 20, By that time, of course, the size of the relief to think in terms of reaching the entire relief load in anything short of two or three years oven the plan can be expanded. As an illustration, 10 do not believe that it is wish administratively Stamp Flas extended to that many people, humaver. Many factors will influence the extent to #hich 16 million individuals This doce not nesessarily seen that " are currently planning to have the been the case in the experimental cities, the group of participating eligibles would include about DOCS form of public aid. If the same percentage of persona took part in e. ontional program as has About 20 willion people are included in the total number of familier which are nuw receiving Plan in that one city upon . wholly experimental basis: privately employed persons sach as those in Shawnee, Oklahoma, who now are participating in the Stamp here. refers to these naw receiving some form of public assistance and does not include Ice-inouse upon the sabe basis an that in e few experimental cities. The term "eligible familien". 6.8 used five sities for a for months, and if participation of eligible funilier throughout the nation were every eligible family bought the jässe percentage or surplus foods 0,0 those which were purchased La surplus commodities which wight skiet if the program were in operation throughout the country - If were operating upon . national basis. In other words, Iet un project the increased market for puriosity, - se can speculate on the possible agricultural significance of the Stamp Plan if 11 #ith that warning. - and treating the figures, therefore, 0.0 somewhat of a statistical to get a more reliable meanure of the effects of the Stamp Plan upon our agricultural economy a longer pariod of time, There punt be at continuing, runding analysta for some time yet if we are as shown for e few months are A true Index to what the national appetito of this group might be over accurately, nor is it widesprend enough to be sure that the food preferences of same 150,000 peraços Tike d. permanent basis The plan has out bean in operation long enough so seasure seasonal changes with certainty, as far as any particular comunity is conserned. that a now market exists on anything products an they are added to the surplus list. It may be another year, however, before " cas any these figures ao they change from time to time. He will sant to watch the demand for different here at hose seung OUT underfed families. Every farm leader in the country will wast to watch This is interesting evidence, crop by crop. et the untapped market for American farm products 23 5 24 elliers' posota of VIAR.. they hold relatively little promise for farmers growing wheat and 1st There are a for other qualifications we must Keep in gind with regard to this table: both cases, the increased AS the pusher of busbels which night be outsumed as flour and corn Dod] world represent unly 1. fractica of the total crops 200 being produced. Lard in already on the simplie (1) The calculations are tased on experience to date. Subsequent experience will require list END if other pork products should be néded later in the year, the outlat for cora world la modifications, particularly if 1here in - considerable change in the variety of cas- Were the Steep Plan operating on a National babis, with livestock products included a modities un the surplus List the surplas 1104. 6 very significant market will be opened for our formera is the Corn Balt, (2) They are based on prices existing up 10 September Radical price changes would alter The figures apóil which the solimate of are markets sce based appear in more detail in the talls the consumer purchases. which fallows: (2) It may not be true that all of these purchases will be additional purchases. For 8000 Table II commodities and in some regions ascag scae families, a part of these purchases at loast, probably would be ande la the absence of a program, The extent to which there potential Productory Entinated of Foswible Purchases of Certain Surplus Commodities Vader & National Stamp Fie purchases represent a net increase in the demand for agricultural commodities is of primary and vignificance. Although no final conologione on this subject can be reached from the date 1928-57 Average Domestic Consumption of These Commodities naw available, considerable study 40 being and will continue to be directed toward this phase of the subject The preliminary figures are very encouraging. Approx, Blue 1 of Total Expenditure:Stamp Purchases 1928-37 Aver- Blue Stamp Furthase (4) On the other hand, these calculations are lisited to the potential effect of purchases Commodities :for Each Commodity or on a National : age Deaestic as $ of 1926-37 4p- by relief familier only and de not take into account any possible increase of purchases Commodity Group Banie Consumption 11: order Consumption by other families Ae a remult of special food drives und lower distribution charges não 1 2 2 4 provible by an indreased volume of unsiness. a still greater consumption of surplus fonds by For Cast Unit Million Units Million Units Per Cent the entire population pag be brought shout Re-employment. of course. will bring about this result even more quickly\ Borror 25.4 lice. 301 2,191 13.7 After nearly Five wonths experience with the Steep Plan. - have smple proof of the splendid Egga 24.7 des. 352 3,602 13.5 10b which the food trades have duns by way of pushing naisa for Tarmers with surpluses to sell. Targers, business sec. and these of us who work for our government have learned that ve SAB got Write & Grabas Flour better results by tachling a tough job together That pottern of business-like cooperation may be Wheas Equivalent (Le husbels) 10.16 bo, 26 more important than 1.h.o. Stamp Plac itself Many of us who citended the first two-day meeting of the 484 5.4 Agricultoral Advisory Council. recently called by Secretary Wallace, felt that It was. That Council Cora Meal Beating was attended by agricultural landere. laber leaders. and business lenders AF well de by Curn Equivalent 2,2 NJ. government officiale They were as one can in their sureness that the heavy responsibilities which 6.5 49/2 13.4 are ours because of est 18 the world can be discharged without remort to regisentation The present Rice 2.4 lbs. world emergency is a challenge to every major group in Amerios. It's up to us to prove that ve are 140 709 19.7 capable, as 6. people, of making economic demacracy work for the good of all without resort to the Dry Beans 3,8 lb. bethods of the dictators. 227 900/3 25.2 Dried Prizas 2.2 lbs. The war already bas had & prenvanded effect upon. our agricultural mituation Many prices, B7 228 38.6 which **** at somermally low levels doring the number. have now advanced If the vor drago From FOUSE & Yegetables 14 41 Entimates nosice, allowance Fisolied is by Program 21.2 Coordination and Development Divisico, Burenu of Agricultural Do out, & better export demand say be folt for poze products and A poorer cne for others The atto- ation is a constantly changing one. Thanks to such machiners as the ever-normal granary, bewever, a sill consumption Werchant Made for fais to rotail market vaste 91 have abondant and adequate supplies of foodstuffs for our own people. a (3 For 7% distribution including sanned beso consumption; partially The prices of daty surpive agricultural commodities are still too los to bring about 4 Bito- seasca of the year. Res 120% abviously depends to entimated the number of the Ation where the returns to farmero will have a fair acchange value with city goods which (nrmors willieg 49 for 14 sere dédad, a. the up total trange blue And stamp expenditures alone were on the commodities list in 3 cities, on the they list accept and - Bust buy. As long 00 this condition axists. and 40 long 43 there ora millions of our own citizens 9115 inadequate diste, ve feel that the Food Streep Plan should be extended eradually to sections of Source 1.2 parcent, chicne to Aspat and pass 38, frue pasches 3 to acquited 3.5 pricent for As each, Indicated 10.3 percent and in Table of the 1, total, when sore tomatow the country where 16 has not yet been placed in operation. Within each city, however, there is . possibility that the number of families aligible to of Data 1100, United Analysis Section, Steep Division, Federal Surplus pears Commodities 1.7 percent. Corporal participate will decline 1f the current trand teansit rulier employment costinues. That will please States Department of Agriculture. ac one more than It will please DA. A. man WALL . job at good wages provides the (armer with Regraded Unclassified - 6 - broader market than 10 can afford to make possible through our food stamps, and he provides the grocer a with 5. greater volume of business than he is now getting even in cities where the Stamp Plan is in operation. From the very beginning of the Food Stamp Plan we have tried to build its administrative machinery upon an "accordion basis". In times of great agricultural surpluses, which usually are accompanied by great unemployment, it will be there to do a minimum job in terms of minimum dieta below which the public health would be endangered. The broader market thus made possible for our farmers in times of stress will help to stabilize our whole economy. In times of fuller employment, however, it can and should be restricted to the fewer families who would still be eligible for such assistance. I should like to repeat that both the farmers and the grocers make more money out of men with good jobs than they do out of men buying a mere seven and one-talf cents worth of food a meal with stamps. Everyone of us in this room lives in a family where the food expenditures are at least three or four times that amount. Good times are likely to be followed by bad times, however, and a mechanism like the Stamp Plan can serve the general welfare if it is contracted to a mere skeleton in times of great prosperity, but kept alive so that it can be expanded in times of depression to help cushion the shock. Those are the policy terms in which we are thinking during these difficult days when no one can nee very far ahead. It is expected that the commodities included on the surplus list will change from time to time. In addition to the usual seasonal factors, disturbed world conditions may affect the variety of commodities on the surplus list. On the other hand, there are adequate and in many instances surplus supplies of a great many nutritive foods which can be expected to remain on the list. Some commodities, such as citrus fruits and possibly pork products, may be added later during the year. - not read TREASURY DEPARTMENT MA 25 INTER OFFICE COMMUNICATION DATE November 1, 1939 TO Secretary Morgenthau FROM Mr. Cochran CONFIDENTIAL The foreign exchange market experienced another quiet day. Sterling opened at 4.00 and about noon, some commercial demand appeared in the market. The rate rose to 4.00-3/8, and about mid-afternoon there was & little selling of sterling. The rate then cased off and closed at 4.00-1/8. Reporting banks in New York end the Federal Reserve Bank reported sales of sterling totaling L237,000, from the following sources: Commercial concerns L178,000 Foreign banks (Europe and Far East) I 59,000 Total L237,000 Purchases of sterling amounted to L194,000 0.8. indicated below: By commercial concerns L130,000 By foreign banks (Europe and Far East) 19 64,000 Total L194,000 The banks also reported that the British Control purchased sterling amount- ing to L15,000 at the official rate of 4.02. The belga improved today to close at .1667, as compared to yesterday's close of .1664. There was little interest displayed in the other important currencies and the rates fluctuated in a narrow range. We purchased from the Netherlands Bank $2,500,000 in gold from their ear- marked account. The Federal Reserve Bank reported to us the following shipments of gold to this country from India, for sale to the U. S. Assay Office at New York: $ 490,000 consigned to the French American Banking Corporation, New York 831,000 consigned to the Chase National Bank, New York 1,798,000 consigned to the National City Bank, New York $3,119,000 Total CONFIDENTIAL 26 - 2 - On the report of October 25 received from the Federal Reserve Bank of New York , giving the foreign exchange positions of banks and bankers in its district, the total position of all currencies was short the equivalent of $20,129,000, an increase of $1,706,000 in the short position for the week. The net changes in positions are 88 follows: SHORT POSITION SHORT POSITION INCREASE IN COUNTRY OCTOBER 18 OCTOBER 25 SHORT POSITION England $ 6,624,000 $ 6,874,000 $ 250,000 Europe 7,482,000 8,424,000 942,000 Canada 273,000 628,000 355,000 Latin America 364,000 286,000 78,000 (decrease) Far East 3,607,000 3,851,000 244,000 All- Other 73,000 66,000 7,000 (decrease) Total $18,423,000 $20,129,000 $1,706,000 In New York we made one purchase of silver amounting to 50,000 ounces under the Silver Purchase Act. Mr. Knoke telephoned me that as of this afternoon the balance of the Russian State Bank with the Chase National Bank was $4,900,000, as compared with $4,300,000 on October 27. A payment of $1,000,000 into this account had been received from Sweden. The balance of the Amtorg with the Chase had been reduced from $1,100,000 on October 27 to $700,000 today. Smill CONFIDENTIAL From Ed. 70by 27 11.25A.M. STATEMENT OF FACTS In April, 1933, Joseph Schenck, head of United Artists, Inc., entered into a contract with Darryl Zanuck for Zanuck's personal services as 2. producer and director of motion pictures. In May, 1933, Twentieth Century Pictures, Inc., was incorporat- ed. Joseph V. Schenck and William Goets were sole stockholders of record. Goetz acted as trustee of the Mayer Family Trust which his father-in-law, Louis B. Mayer, had created. Schenck invested $350,000 in Twentieth Century. The Mayer Family Trust also invested $350,000 in the enterprise. Schenck and Goetz each received 3,500 shares of preferred stock having a par value of $100 8 share. The common stock of Twentieth Century consisted of 100 shares. Schenck and Goets each received 50 shares. Upon the organisation of Twuntieth Century, Schenck assigned to Twentieth Century & written personal service contract between Zanuck and hirself which provided for 1 weekly salary of $4,000 plus 10 per cent of the net profits. Zanuck's personal service contract was revoked in March, 1934. A new written contract was made under which Zanuck was permitted to buy 10 shares of the common stock owned by Schenck and 10 shares of the common stock owned by Goetz at a nominal price of $100 a. share. His salary was reduced from $4,000 to $2,000 a week and he was per- mitted to retain $100,000 which had been advanced to him by Schenck In anticipation of Zanuck's 10 per cent share of the net earnings under the original personal service contract. Zanuck then had a 20 per cent interest in Twentieth Century for the nominal sum of $2,000. In his tax return for the year 1934 Zanuck did not report the inocome represented by his purchase of these 20 shares at a nominal price of $100 a share. In September 1936 a revenue agent reopened Zanuck's return for the year 1934, and recommended that Zanuck and his wife be assessed an additional tax of approximately 8100,000 based upon a book value of $10,100 per share. In August, 1935, a merger was effected between Twentieth Century, Inc., and Fox Film Corporation under a plan of reorganization which required Twentieth Century, Inc., to transfer all of its assets to Fox Film Corporation in exchange for stock in Fox Film Corporation. The name of Fox Film Corporation after the merger was Twentieth Century-Fox Film Corporation. The name of the old Twentieth Century Pictures, Inc., was changed to S-0-Z Corporation, and it was shortly afterward dis- solved. In effecting the marger two classes of stock were issued. The preferred stock represented the assets of both corporations. The book value of Fox assets was approximately $37,000,000. The book value of Century assets was approximately $4,000,000. Preferred stock in the Amount of 1,358,000 shares vas issued, each share being valued for purposes of the merger at about $30 a share. Fox stockholders received 1,226,000 shares of preferred stock and Century stockholders received 132,000 shares of preferred stock on the basis of the respective monts of the two corporations. Regraded Unclassified 28 - 2 - The common stock was treated for purposes of the reorganization as if it had no monetary value. The old stockholders of Fox received the new common stock on the basis of one-half share of common for each share of new preferred, 1. e., 613,000 shares of common stock. An equal amount of common stock was issued to stockholders of Century. When received by Century the preferred stock was allocated in accordance with the stockholdings of record, that is 40 percent to Schenck, 40 per cent to Goetz and 20 per cent to Zanuck. The common stock was divided on the basis of 35 per cent to Schenck, 35 per cent to Goetz and 30 per cent to Zenuck. Although Schenck through manipu- lation of the asset value per share of preferred stock apparently made it appear to Zanuck that Zanuck was receiving 30 per cent of the preferred as well as 30 per cent of the common and that Goetz and he only 35 per cent of the preferred, this was not actually the fact. This trickery of Zanuck is relevant only because it tends to establish that stock holdings of the taxpayers were in fact the same AS they were of record, namely 40 per cent in Schenck, 40 per cent in Goetz and 20 per cent in Zanuck. The actual distribution among Century stockholders of the new preferred stock in Twentieth Century-Fox was as follows: Total Shares Zanuck Goetz Schenck to Preferred tockholders: 700,000 at 830 22,000 11,000 (50%) 11,000 (50%) To Common stockholders: Balance Preferred stock (Besis 20-40-40) 110,000 22,000(20%) 44,000 (40%) 44,000 (40%) 132,000 22,000 55,000 55,000 The purported distribution among Century stockholders of new proferred stock in Twentieth Century-Fox WSS as follows: Total Shares Zanuck Goets Schenck To Preferred stock- holders: $700,000 st $12 per share (asset value reached by working 59,000 - 30,000 30,000 backward on Schenck's orders) Lance Preferred stock to Common Stockholders: (Basia 30-35-35) 73,000 22,000(30%) 25,000(35%) 25,000(35%) 132,000 22,000 55,000 55,000 The distribution emong Century stockholders of the new common stock in Twentieth Century-Fox was 6.8 follows: Total Shares Zanuck Goets Schenck 613,000 183,000(30%) 214,000(35%) 214,000(35%) -3- 29 The 613,000 ahares of common stock of Fox received by Century and later distributed to Bahanak, Goots and Zanuck when Century dissolved may have born paid for the good will and the cancellation of personal service contracts which Century had with Zanuck and Schenck. Century which had 8. high earnings record might have refused to enter into the merger without adequate compensation for the risk in the form of a 50 per cent out of future earnings. This would ordinarily be accomplished through an equal distribution of the common stock be- twoen Fox and Century since the preferred stock had been issued against the assets. There is nothing in the Internal Revenue Code which appears to require that after a aerger the new stock holdings be in the same ratio sa the asset values of the merged corporations in order to con- stitute 8. nontaxable reorganisation. The very fact that there is s. reorganization implies a bargain- ing power on the part of the corporations which are parties to the reorganisation. If one party is able through superior borrowing power to obtain what appears to be a disproportionate amount, this excess may be ascribed to the superiority of that party's bargaining position. But that is not all that there is to this case. The manner in which the common stock allocated to Century is divided among the share- holders in Century is persuasive evidence that here is something which is not 8. normal reorganisation, nor germane to EL normal reorganization. After providing for the return of the capital invested in preferred stock in Century, the new preferred stock was distributed to the common stockholders in Century in accordance with their stockholdings. The 35-35-30 division of cosson stock was not in accordance with the holdings of 40-40-20, and was not in accordance with usual corporate practice upon liquidation after a reorganization. Shareholders in Century might, of course, make a private deal among themselves. But if there were such a private internal arrengement among the stockholders of Century, it WEB extraneous to the reorganisation. It was the lark on the back of the eagle. This is illustrated by article Il of the plan of merger which provided that Century and its stockholders agreed to transfer the new preferred and new common stock to the stockholders of Century "in the proportions set forth in Exhibit E hereto anneted and made a part hereof, solely in exchange for the Century stock held by such Century stockholders." Having in mind Zanuck's stock in Century and the proportions set forth in Exhibit E (which were not in accordance with the actual stock- holdings), it is rather apparent that there was sncrusted upon the reorganisa- tion plan an artifice not germane to the reorganization. The purpose as to cloak the income received by Zanuck with the immunity of 8. nontarable reorganisation. In addition to the distribution to which Zanuck WBA entitled by reason of the distribution of Fox stock to Century stockholders, Zanuck had apparently exacted a further consideration in return for his consent as a common stockholder of Century to the reorganization plus his enter- ing into a new personal service contract with Twentieth Century Fox. 4 or course, cash need not pass in order that taxable income be realized. Instead of receiving cash, Zanuck received stock over and above his pro rata share in Century. This income is texable and should have been returned by Zannek in his 1935 return. The facts disclosed by the investigation tend to show that Zanuck willfully attempted to evade his income tax. Curiously, how ever, the deficiency due to Zanuck's fraud is diminished to the EX- tent of the fraud perpetrated by Schenck on Zanuck. In other words, if the preferred stock, as distinguished from the common stock, of the new Twentieth Century Fox Film Corporation was distributed to Zanuck on a 40-40-20 basis in accordance with his basic holdings in Century, then the amount which he got to boot over his proportionate share consists of about 62,000 shares of common stock. On the other hand, if the new preferred stock was distributed on a 35-35-30 basis, As Zanuck has been led to believe by Schenck, the deficiency in Lanuck's income tax due to Zanuck's fraud is increased by the market value of the excess shares of preferred stock which he received. Were it not for the disproportionate distribution, the non- taxability of the reorganization would probably not be questioned. But this fact, considered in the light of such events as the with- holding of Exhibit E from the plan of merger submitted for a ruling by the Commissioner of Internal Revenue, the attempts to conceal the telegraphic communications between Zanuck and Schenck showing the true nature of the transaction, the submission of apparently false and misleading affidavits to the Bureau of Internal Revenue, the obvious evasiveness of Zanuck and Schenck when questioned at the Department of Justice, the evidence of the bribery by Zanuck's former business agent of the Internal Revenue Agent who first found that Zanuck had failed to report his 1934 income properly, and similar indications of intent to conceal, warrants a grand jury investigation for the purpose of shedding more light on the criminal aspects of the case. In addition to establishing Zanuck's civil and criminal liability such a grand Jury investigation might also bring out more fully the motives back of Schenck's sudden altruistic endeavors to protect Zanuck, as well as Schenck's own civil and criminal liability in con- nection with his deduction for a sham loss on the sale of stock and false deductions for business expenses, as asserted in the letter to the Acting Assistant Attorney General from the Acting Commissioner of Internal Revenue dated July 14, 1939. The reports of the Intelligence Unit upon which the tax liability in this case is predicated disclose utter lack of respect for law and a contempt for civic obligations by several of the principals involved. In assessing income taxes, the Government must rely to a large extent upon the disclosure by taxpayers of all relevant facts. To discourage fraudulent attempts to evade taxes, Congress has, therefore, imposed criminal as well as civil sanctions. The utility of the fraud penalty as & remedial sanction in safeguarding the revenues of the Government is not impaired by the collateral use of the criminal sanction; and an indictment and trial for the making of a fraudulent return is more effective as a deterrent than a hearing before the Board of Tax Appeals in a civil case. The oft-quoted rule which excludes from consideration the motive of tax avoidance is not pertinent to a situs- tion such as this in which tarpayers knowingly try to hide the truth. Regraded Unclassified 31 November 1, 1939. m Column MEMORANDUM FOR MR. IREY: my The following was received from Naval Intelligence at 3:45 p.m., this date. This is additional to the information received from them on the same subject at 10:10 a.m., this morning: "A Mr. Rhinelander, representing Morgan and Company, New York, conferred in Baltimore today with an insurance company, relative to the shipment of $750,000,000 in securities (mostly U. 8. Steel) in $50,000,000 lots on neutral ships to the United States from The Netherlands." T B. M. Thompson. 1 11-1-39 FROM: MR. GASTON'S OFFICE 32 TO: The Secretary A message from Burton, in the Hall plane from Floyd Bennet(, came through at 2:25 . It was timed 12:10. He said that om account of "generally poor weather conditions" he was returning MD SS columere 11-1-3 FROM: MR. GASTON'S OFFICE 33 TO: The Secretary Burke reported at 12:30 flying weather had become dangerous and he was returning. His position then WES 285 in cast of Vantucket and about 35 milles west of last reported position of Coulmore. He had been unable to communicate with the Bibb. "o report from Burton, who left Floyd Bonnett 38 minutes earlier than Burke. % Comphell reports heavy Bather, fresh southerly nle with fog and rain. Nar 55. Coulure 34 NOV to 1939 My dear Mr. Somers: For your information, I an enclosing a copy of a letter I have just sent to the Speaker in reply to his inquiry concerning the use of the Stabilization Fund. If I can be of any assistance in the way of supplying additional information concerning the Stabilisation Fund during the course of the debate on the neutrality legislation I shall be happy to do 80. Very truly yours, (Signed) H. Morgenthau, Jr. Secretary of the Treasury Hom, Andrew L. Somers Chairman, House Committee on Coinage, Weights, and Measures House of Representatives Washington, D. c. Enclosure Delivered in person by L.J.Bernard approximately at 11:30 a.m. Initialed BB EHFJr and HDW EHFIS Typed 11/1/39 35 Regraded Unclassif November 1, 1939 My dear Mr. Speaker: You have informed no that in connection with the present consi- deration of the neutrality legislation by the House of Representatives there has been discussion concerning the use of the stabilization fund as a means of lending money to and siding a belligerent country to finance the war. You have asked me for an expression of my views con- cerning this matter. The stabilization fund was created pursuant to Section 10 of the Gold Reserve Act of 1934 which provided in part as follows: "For the purpose of stabilising the exchange value of the dollar, the Secretary of the Treasury, with the approval of the President, directly or through such agencies as he may designate, is authorised, for the account of the fund established in this section, to deal in gold and foreign exchange and such other instruments of credit and securities as he may deam necessary to carry out the purpose of this section. # . "," Congress by legislation in 1937 and 1939 has continued these stabilisation powere until June 30, 1941. Às is made clear by the above-quoted provision, the stabilisation fund may lawfully purchase foreign exchange only for the purpose of stabilising the exchange value of the dollar. It has been for this purpose and not for the purpose of supporting the currencies of any foreign country that the Fund has from time to time acquired foreign currencies. Further- more, I should like to state that the stabilization fund is not acquiring 36 - 2 - any currencies of belligerent countries and is at present holding 745 pounda sterling (approximately $2,980) end 3,652 French france (approxi- sately $82) which were acquired long before the outbreak of the war. When I appeared before the House Committee on Coinage, Weights and Measures last March in connection with the bill to extend the stabilisation powers, the following colloquy took place between Con- gressman Andresen and myself: . andresen. Yes. And no hear a good many remarks made about the activities of the Trensury and other agencies of the Government, and I want to ask you this In connection with the stabilization fund, has any of the stabilization fund been used in any manner to finance a foreign government in the purchase of arnaments or any other war supplies? "SECRETARY NORGENTHAU. I can answer that under oath to that questions No. "And I will answer further. Às long as I am Secretary of the Treasury and as long as Congress gives as that responsi- bility, the answer is no. I answered yesterday to it before the Senate connittes, and I would like the privilege of answer- ing here again. If we ever become involved in any war, I would come to this committee, and to the committee before the Senate, and ask for guidance and directions as to how I should conduct myself in relation to the stabilisation fund. % ANDRESEN. Then this fund, from your answer, is to the effect that it 1s not used in any manner as part of the foreign policy of this Government with reference to supplying war supplies to any other country? "SECRETARY MORGENTHAU. Mr. Congressen, under oath, it is not used that way, directly or indirectly." Shen I appeared before the Senate Committee on Danking and Currency, Senator Taft raised the following questions "SENATOR TAFT. Suppose there is 5 foreign var and suppose you go out and do what you can to buy $2,000,000,000 worth of pounds Isn't the effect of that to give England the power to buy $2,000,000,000 worth of goods in this country under the cash end earry provisions? 37 - 3 - My reply we as follows: "Senators, if there 18 a war in any foreign country, before we would use the stabilization fund or any money in the Treasury to assist any country in prosecuting that war, I would come up before the proper committee end csk for guidance," My replies to the foregoing inquiries remain the sens, end I would like to reaffirm the position which I took at that time before the House and Senate committees. I on also enclosing as of possible interest to this connection copies of a recent exchange of correspondence which I have had with Senstor Vendemberg. I trust this furnishes you with the information that you desire. Very truly yours, (Signed) H. Morgenthau, Jr. Secretary of the Treasury. Mob. William B. Benkheed, House of Representatives. Inclesure. Biam Retyped 11/1'30 by to (thire page) Delievered in person by L. J. Bernard approximately at 11:30 a.m. Initialed BB EHFJr HDW 38 UNITED STATES SENATE Committee on Finance October 17, 1939. Nonorable Henry Morgenthau, Jr., Secretary of the Treasury, Washington, D. C. lty dear Mr. Socretary: I should like to inquire - if I am entitled to the information - whether the stabilization fund is nov. being used in connection with the stabilization of the British pound and the French franc; and whether there is any stabilization agreement under which we continue to operate in conjunction with England and France or any other foreign countries. I should also appreciate your viewpoint on another phase of this problem. I assumo that you are continuing to purchase at 35 an ounce, all foreign gold that is offered. In viow of depreciated foreign currencies, is not this equivalent to paying considerably more than 535 an ounce so far as the foreign scller is concerned? If we put our foreign trade with belligerents on a strict "cash and carry" basis, will it not be likely to substantially increase this inflow of foreign gold - perhaps to so dan- gerous an extent that we finally shall practically monopo- lise the world's gold supply? Fould this not seriously threaten the world's subsequent return to the use of monetary gold - and thus relatively threaten the ultimate value of our own enormous gold hoard? Should not the pur- chase of foreign gold be curtailed and re-priced at least for the period of the war? I am not asserting any pre-conceived judgments of my own in submitting these questions to you, I am simply seeking information from authentic sources and I shall greatly approciate a reply within the next few days. with warm personal regards and best wishes, Cordially and faithfully, (Signed) A. H. WANDENBERG 39 October 24, 1939. My dear Senator: I should like to answer in some detail the questions in your letter of October 17, so as to clarify certain aspects of problems relating to gold. You write: "I assume that you are continuing to purchase at $35 an ounce, all foreign gold that is offered. In view of depreciated foreign currencies, is not this equiv- alent to paying considerably more than 35 an ounce so far as the foreign seller is concerned?" I am uncertain what you mean by this question. It is subject to several different interpretations and to make certain that you obtain the information you ask I will endeavor to answer each of them separately. 1. Does the question ask whether the foreign seller of gold receives more purchasing power over goods and ser- vices here than he did prior to depreciation? If that is the sense of your question then the answer is "No". The 835 per ounce (less 1/4 of 1 percent) which the foreign seller of gold receives probably represents less and cer- tainly not more purchasing power in terms of goods and services in this country than it did before the depreci- ation of currencies in recent months. Such purchasing power of $35 in the United States varies, of course, with changes in prices of goods and services in the United States. Since most goods and services that can be purchased here by a resident of a foreign country have risen in price during the past two months, it follows that the foreign seller of gold probably gets less goods and services for his 35 now than he did a few months ago. 2. Does the question ask whether the foreigner can get more units of his own currency for gold by selling it in the United States than by selling it in his own country? If this is the sense of your question, again the answer is "No". We pay no higher price for gold (allowing for commissions, hand- ling charges, etc.) than other countries do, After a foreign seller of gold converts the dollars he obtains for his gold into sterling, for example, he finds that he has approximately - 2 - 40 the same amount of money as he would have had if he had sold that gold in Lendon. (For a further expla- nation of this I refer you to pages 7,8 and 9 of my letter to Senator Wagner, dated March 22, 1939, a copy of which is enclosed for your convenience.) 3. Does the question ask whether the foreign seller of gold gets more units of his local currency for his gold now than he did before the depreciation of his currency? If this is the sense of the question, the answer is clearly "Yes". That is exactly what de- preciation of a currency in terms of gold means, namely, that each unit of a depreciated currency is exchangeable for less gold, 4. Does the question ask whether the greater number of units of the depreciated currency which the foreign seller obtains for his gold can purchase more goods and services at home than could the smaller number of units he obtained for his gold before depreciation? The answer to this question in "Probably yes", Prices in the country of a depreciated currency do not usually rise as much as the currency depreciates for a considerable period of time, if at all, During that period the holder or producer of gold will got more local goods and services for an ounce of gold than he did before, But he gets more goods only if he buys goods at home; furthermore, he gets more goods for an ounce of gold not because we continue to pay $35 an ounce for gold, but because his own country gives more units of its currency for en ounce of gold. When taken in the context of your whole letter one further possible interpretation of your question suggnsts itself. You may be asking whether the recent depreciation of foreign currencies will of itself lead to an increased inflow of gold. If this is the sense of your question, the answer is "Probably no". It is, of course, in- possible to foretell at this time the total effect of a Europe at war upon our balance of payments. The specific effect nf the recent de- precistions .of foreign currencies, however, would clearly seem to operate in the direction of a reduction in gold offerings, Depreci- ation of foreign currencies vis-a-vis the dollar means that American goods and services are less attractive to the foreigner because he must give more of his OWT: currency in exchange for a dollar's worth of merchandise than formerly. In other words, the depreciation of foreign currencios is B factor which operates in the direction of reducing our exports to and increasing our imports from the countries involved. Thus the effect of the change will tend to reduce our favorable balance of trade and consequently such inflow of gold as may be attributable to our export surplus. It is true that price changes may in time offset the effect on the relative attractiveness of foreign and American goods initiated by the depreciation of foreign currencies. But even in normal times this adjustment usually does not take place for some time, 41 - 3 - You ask the further question: "If we put our foreign trade with belligerents on a strict 'cash and carry' basis, will it not be likely to substantially increase this inflow of foreign gold - perhaps to 50 dangerous an extent that we finally shall practically monopolize the world's gold supply?" The prohibition of credits to belligerent governments may possibly have the effect of reducing our exports to belligerent countries, This might in turn reduce the value of our total ex- ports compared with what our exports would be were the prohibi- tion not included in the Noutrality Act. Were the belligerent governments to purchase some of their imports from the United States on credit, a portion of the payments due us might be postponed. However, whether this postponement would result evon in a temporary reduction in the inflow of gold cannot be forecast because: (1) It is not known what proportion of the dollars used for payments would be acquired from the sale to us of gold, and what proportion would be acquired from other sources. (2) It is not known whether an extension of credits to belligerents would result in greater purchases from the United States or whether there would simply be a substitu- tion of some credit purchases for cash purchases. Only in the latter instance would it be possible for vart of the inflow of gold to the United States to be postponed. In the former case it would mean that the gold inflow would be the same over the short period of time and would be greater at some subsequent time when credits were liqui- dated, You ask this further question with respect to gold: "Would this (increased inflow of gold) not ser- iously threaton the world's subsequent roturn to the use of monetary gold - and thús relatively throaten the ultimate value of our own enormous gold hoard?" This war demonstrates, if any demonstration were needed, that gold constitutes the best form in which foreign exchange resources can be held, Even under the most difficult conditions of war, bel- ligerent governments which possess gold can buy with it anything that is for sale. 42 - 4 - The now situation in world trade brought about by the war in Europe will, of course, introduce some changes in the distribution of gold among the nations of the world. Belligerent countries will probably lose gold, but numerous neutral countries, which now have little gold, may be put in a position to increase their holdings as a result of improvements in their trade balances. As a consequence, the war may well have the offect of causing a wider distribution of gold among the countries of the world, Such an increase in gold holdings by many countries would give more countries a stake in the continuation of gold as a medium of international payments. The gold producing countries, of course - including the British Empire, which now produces half the world's gold - will continue to have a vital interest in the use of gold as a monetary metal, These considerations, as well as others, indicate that gold will omerge from this disturbed period with added prostige as the inter- national medium of exchange. For further discussion of the future usefulness of gold as a monotary motal, you may wish to refer to pages 16, 17, 18 and 19 of my letter to Senator Wagner referred to abovo, Your last question on gold relates to a suggested change in our monotary policy, You ask: "Should not the purchase of foreign gold be cur- tailed and re-priced at least for the period of the war?" I am not clear whether by re-pricing gold you have in mind an increaso or a docrease in the price of gold. I judge from the con- text of your letter, however, that you are inquiring about the ef- fects of a reduction in the dollar price of gold. My views with respect to the consequences of reductions in the price of gold are fully set forth in my letter to Senator Wagner re- forred to above. The discussion appears on pages 13 to 16 of that letter, and I think it may be appropriately re-read in connection with your inquiry. You raiso the question of the advisability of reducing the price of gold "for the period of the war". Any substantial change in the price of gold which is known to be temporary would have seriously dis- rupting influences on trade and international capital flows. It would introduce a still groater risk eloment in business relations with for- sign countries and would, moreover, increase world speculation in dollar exchango, I now turn to the question in your letter referring to the Stabilization Fund. 43 - 5 - You write: "I should like to inquire - if I am entitled to the information - whether the stabilization fund is now boing used in connection with the stabilization of the British pound and the French franc;and whether there is any stabilization agreement under which we continue to operate in conjunction with England and France or any other foreign countries." When I appeared before the Senate Committee on Banking and Currency last March, Senator Taft raised the following question: "Suppose there is a foreign war and suppose you go out and do what you can to buy $2,000,000,000 worth of pounds: Isn't the effect of that to give England the power to buy $2,000,000,000 worth of goods in this country under the cash and carry provisions?" I would like to reaffirm the position which I took at that time. My reply was, and still is, as follows: "Senators, if there is a war in any foreign country, before we would use the stabilization fund or any money in the Treasury to assist any country in prose- cuting that war, I would come up before the proper committee and ask for guidance." The stabilization fund is not acquiring any currencios of belligerent countries and is holding only a trifling amount of foreign currencies of belligerent countries acquired long before the outbreak of the war. I trust that this furnishes you with the information you requested. Sincerely, Enclosures. (Signed) HENRY MORGENTHAU, JR., Secretary of the Treasury. Honorable Arthur H. Vandenberg, United States Senate. oûo 44 NOV 1 1939 My dear Mr. Strams: Receipt is acknowledged of your letter of October 30, 1939. referring to the discussion between your representatives end Mr. D. W. Bell, concerning the financing to be done by the United States Housing Authority within the next six to eight months to cover its needs for loans to be made to local housing authorities. In reply. you are advised that in order to provide funds to meet your requiremento over the next fev months, the Treasury will be willing to purchase. up to an acgregate of $15,000,000, the obligations of the United States Housing Authority pursuant to the provisions of section 20 (4) of the United States Housing Act of 1937. under & procedure similar to that followed in connection with the purchase by the Treasury of your Series "A" notes. It is super gooted that the DOW notes be in the denomination of $1,000,000 each and bear interest from the date of purchase by the Treasury at the rate of one-quarter of one per centum per annus, payable semiannally on December 31. 1939. and June 30. 1940, and nature on June 30, 1940. If this arrangement Is satisfactory to your it is suggested that there be submitted for My formal spproval, under section 20 (a) of the Act, the form of note to be legued by the United States Housing Authority. Very truly yours, (Signed) H. Morgenthau, Jr. Secretary of the Treasury. Fonerable Nathan Straus, Administrator, United States Housing Authority, Washington, D. 0. By hand WTH:Vf 10/31/39 Regraded Unclassified 70(e) FEDERAL RESERVE BANK OF NEW YORK 45 OFFICE CORRESPONDENCE DATE November 1, 1929. ro CONFIDENTIAL FILES SUBJECT: TELEPHONE CONVERSATION WITH FROM L. W. Knoke BANK OF ENGLAND. I called Mr. Bolton at 11:58 a.m. with reference to the payments totaling about $85,000,000 made to us for account of the Bank of England yesterday and today, receipt of which had not been advised to us by the Bank of England, and explained the reasons why we had to turn down $28,000,000 offered us by the Guaranty Trust Company yesterday. I added that the latter item was now in order and that our cable advising him of receipt of this amount was on the way. Bolton was under the impression that a receipt cable had been duly sent to us and suggested that it might have gotten jammed with Government business. He explained that these payments represented accumulations in the accounts of the commercial banks acting as agent for the Bank of England and that the belated transfer was entirely due to the enormous amount of work which they had to do at the Bank of England. Similar payments might be effected from time to time in the future and he would see to it that we would get prompt advice beforehand. I asked whether there were any news in the matter of pay- ments to be made by us to Mr. Osborne to the debit of Bank of England's account with us. Bolton replied that they appreciated what we had done for them) that he was now waiting to hear from Osborne what amount he would need. I referred to our telephone conversation of August 29, 1989 in which he informed us of certain payments to be made to us est FEDERAL RESERVE BANK 46 OF NEW YORK OFFICE CORRESPONDENCE DATE November 1, 1939. TO CONFIDENTIAL FILES SUBJECT: TELEPHONE CONVERSATION WITH L. V. Knoke BANK OF ENGLAND. FROM 2 representing proceeds of sales of American securities. As re- quested by them, we had in the past cabled them each time when these payments, which were in Clearing House funds, were effected. We wanted to suggest now, I continued, that instead of cabling on the day the funds were received, we would cable them only after the amounts had actually been credited to their account. That procedure, Bolton replied, would be entirely satisfactory to them. I inquired as to the reaction in England to the shift in the Italian Cabinet and to Molotov's speech. As to the former, he had heard nothing at all. All arrangements with Italy were working smoothly and there seemed to be no friction of any sort. As far as Molotov's speech was concerned, it seemed to have caused more disturbance in Scandinavia than anything else, where obviously they saw their sovereignty threatened. In England the speech seemed to have brought on a little more cheerful atmosphere. BEDEIAED LWE:KW 03713038 eept 5d VAUSANT - 1 be - - 47 PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embassy, Berlin, Germany DATE: November 1, 1939, 11 a.m. NO.: 1902. In occupied Poland the same procedure of promptly gathering up the foreign exchange of added territory (as in the acquisition of Austria and the Sudetenland, and the protectorate) has begun. In an order dated October 17, issued at Lodz, the German-operated central bank of the occupied area, the Reichs Kreditkasse (reference: telegram of September 30, No. 1512, from the Embassy) has directed all individuals and firms to offer to to Reichs Kreditkasse or to a bank authorized by it to deal in foreign exchange, all the foreign currency, foreign securities, foreign checks and bills, and gold which they possess by October 31, and to offer all claims on foreign exchange as well as claims for payment in zlotys to be made by foreign concerns or individuals by the thirtieth of November. The foregoing order will not result in Germany getting any substantial quantity of foreign exchange from Poland, according to Puhl, the Reichsbank Director. He asserted, on the contrary, that Poland would be & drain on the Reich's exchange resources particularly in view of the fact that in Poland there were relatively heavy foreign investments. Requests 48 - 2 - Requests have been received from the Governments of the Netherlands, Switzerland and Sweden asking that their arrangements with Germany on trade and payments be expanded to cover the remittance of dividends and interest on the investments of their nationals in the occupied area. Foreigners held 42.9 percent of the capital stock of Polish disposition, that 18, 721,000,000 marks, according to the German press. This figure included 125,000,000 marks which Germans held. Puhl has also said that no real addition to the exchange holdings of Germany 18 to be expected from the repatriation of Germans from Lithuania, Latvia and Estonia. Arrangements are expected to be made between Germany and the Governments of Lithuania, Latvia and Estonia looking toward the progressive conversion of the assets left by emigrant Germans in these countries. But it was admitted that the transfer of the proceeds will be very slow work. It 1s requested that this telegram be repeated to the Treasury Department. KIRK. BEN EA:LWW 49 AM PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embasay, Paris, France DATE: November 1, 1939, 7 p.m. NO.: 2632 FOR THE TREASURY DEPARTMENT. This afternoon we dropped in at the Bank of France for a talk with Rueff. In his new surroundings he seemed to be quite happy, and he admitted that after having had six hectic years in the Movement General des Fonds, he was pleased to be at the Bank of France. He said that he would have been willing to stay in the former position for the duration of the war, and he did not minimize the great interest of that job, but in his present post of Under Gov- ernor of the Bank, he finds more "continuity". Rueff added that when such vacancies occur one must take advantage of them. Rueff believes that the exchange control 18 working with increasing smoothness; in the Foreign Exchange Office he has increased personnel, and said that the decentralization through establishment of branch offices has made progress - reference, telegram No. 2394 of October 9 from the Embassy. He 1a placing emphasis upon the importance of making speedy decisions, and wherever possible, of avoiding delays, saying that if unnecessary dislocations of trade are to be avoided, time 1s the main factor in exchange control. Rueff spoke very highly of the four American banks having branches in Paris, saying that they displayed a cooperative attitude toward 50 - 2 - toward the Foreign Exchange Office. Other officials of the Foreign Exchange Office have similarly expressed appreciation of their cooperation. The question (stressed by the Embassy in previous tele- grama) of reviving France's economic life and particularly her export trade, he said, 18 a more important problem than that of exchange control today. He made mention of the tour he recently made of the provinces, with the object of doing what he could to remove unnecessary obstacles to trade. Rueff 18 trying to get quicker action on the release of exoess properties of various kinds which were requisitioned by the military authorities in the exuberance of the early days of the war which now are proving to be unnecessary for the military. The Bank of France 1s similarly granting all possible financial facilities to lessen the shock of wartime disruption, and is helping in demobilizing officers and men who are not needed. In particular this applies to owners of emall shops or factories whose business was closed as soon as they were mobilized, which resulted in important and frequently unnecessary loss of employment and production. In the foregoing connection, numerous stories have come to us of the large number of reserve officers stationed in the interior of France whose main occupation Just now 18 playing cards, or doing something similar of dubious military value, when in their own industrial or commercial field they could be serving their country to much better advantage. It 51 - 3 - It of course takes time to make such readjustments, and criticism to date hardly seems warranted, taking into consideration the enormous task involved plus the unknown nature of the war. Rueff emphasized the necessity of increasing exports "at all costs" particularly to the United States, and the necessity of finding return freights for the many ships bringing war purchases from the United States to France. END SECTIONS ONE TO FOUR INCLUSIVE. BULLITT. JI GRAY 52 Paris Dated November 1, 1939 Rec'd 5:40 Pame Secretary of State Washington 2632, November 1, 7 pame (SECTION FIVE) A decree published in this morning's Journal Official sets up groups in Each department of France to facilitate the supply of foodstuffs and agricultural products to the population in the Event of local shortages, transport difficulties, reductions of imports for national production, Et cetera. These groups which take the form of limited liability companies with variable capital are authorized to buy and sell foodstuffs and products necessary for the provisioning of the department. A further decree based on the stipulations of the law of July 11, 1938 on the general organization of the nation in time of war authorizes the Minister of Agriculture to call for periodical declarations from dealers of stocks of foodstuffs on hand. The Ministry of Agriculture may also compel dealers to Establish stocks, (END SECTION FIVE) BUILITT NPL 53 JI GRAY Paris Dated November 1, 1939 Rec'd 5:25 pello Secretary of State Washington 2632, November 1, 7 Pezle (SECTION SIX) A communique issued by the Minister of Finance announces that neasures vill shortly bE decreed "simplifying" collection of the 4% or 15% tax on solarits, Etc. (depending on whether the tax payer is mobilised) decreed in the "Journal Officiel" of September 9 (our telegram No. 1872, September 9, 1 p.m.). These mensures will also provide the communique Explains that while the tax is due as of November 1, 1939, collection by deduction at source by the Employer will COMMENCE only after January hitherto 1, 1940. In the interin only the tax of two per cent/ prevailing will bE collected. The amounts due of the 4 or 15% tax for the months of November and DECEMBER 111 JE recovered from those subject to the tax after action given some time during the year 1940. (This, a negative measure, is in line with Rueff's 54 -2- 2632, November 1, 7 Pello (SECTION SIX) from Paris Rueff's ideas mentioned above of doing nothing to hinder revival of industry and trade at this time) As Reynoud pointed out yesterday the savings bank situation continues to improve: during the week Ending October 28 deposits in Paris savings banks totalled 9,000,000 francs and withdrawals 4,000,000. The markets were closed today (All Saints Day) (END SECTION SIX) BULLITT NPL 55 PARAPHRASE OF SECTION SEVEN, TELEGRAM NO. 2632 OF NOVEMBER 1, 1939, FROM PARIS Yesterday the ss PRESIDENT HAYES cleared from the port of Marseille, carrying approximately five million dollars of gold from Bombay to New York; included in the cargo are also some $2,000,000 worth of tin, and fure to the value of some $1,000,000. At Marseille the ship was not subject to any delay, and there was no interference with the mails. However, it 13 our understanding that at Alexandria some rubber and tin which had been consigned to Italy was removed from the ship. END OF MESSAGE. BULLITT. EA:LWW Treasury But say 56 No. 5240 Paris, November 1, 1939. Subject # Article by M. Joseph Caillaux, published in PARIS SOIR dated October 30, 1939. M The Honorable The Secretary of State, Washington, D. C. Sir = I have the honor to refer to the Department's telegram No. 1331 of October 30, 7 p.m., transmitted on behalf of the Treasury Department, and to the Embassy's reply No. 2616 of October 31, 1 p.m., and to forward herewith a copy and translation of H. Caillaux's article as it appeared in the Paris Soir dated October so (1.e. the issue published in the afternoon of October 29). Respectfully yours, For the Ambassador I Robert D. Murphy Counselor of Embassy In quintuplicate. Enclosures # 1. Copy of article from Paris Soir. s. Translation of above. 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Crgm- allreands Esimar - complete - MASS an 7 I que la - beree i . totalits " nom Checks, phi de - on Tempas - qui : Vilas E - funther good pas im interieurs Trer cas, Regraded Unclassified 58 Enclosure No. 2 to Despatch No. 5240 of November 1, 1939, from the Embassy at Paris. Paris Soir - October 30, 1939. Translation THUS SPOKE DR. BRINKMANN by Joseph Caillaux former President of the Council, President of the Finance Committee of the Senate. Last February, the vice-president of the Reichsbank, Under Secretary of State Brinkmann, addressing a meeting of Government officials and trustworthy personages, gave vent to revelations on the economic situation of Germany. He paid for it. A few days later he was actually transported to a "snanatorium" following a "nervous breakdown". Please note the euphemism I What did he say, really ? Merely a portion of truth on the agenising state of his country, merely the urgency of returning by sound practices to a normal economy. "All our reserves, he doclared, are entirely exhausted. By the methods we have employed, we have reached a much lower quality of production at a cost of production considerably higher". More precisely, he admitted that they were at the end of their resources of foreign exchange, that raw materials were lacking, that they had come to manufacture cannons with poor quality steel. " We have had Regraded Unclassified - 2 - 59 even to pay, he said, for a cannon a. price for which we should normally receive ten cannons, and even that cannon is of an inferior quality, which has been proved beyond question, Gentlemen." He concludes as follows: " We must return to economy, slacken the rhythm of all our projects, establish a sound and durable program corresponding to our financial and economic possibilities." We will dwell no longer on this glimpse of the situation in Germany which brought such smarting disgrace upon the one who offered it. There are three essential things to consider : the lack of food supply for the people, the question of oil, and that of iron ore. According to Dr. Yvan Lajos, a Hungarian, who recently published a remarkable book from which I am about to borrow largely in the following, if Germany's foodstuffs situation is compared to that of 1914, it is much worse at the present time than it was twenty-five years ago. Newspaper articles published by German experts, statistics published by the Frankfurter Zeitung, go to prove it. We will not stop however to develop the matter fully. Let it suffice to recall the utterances of Dr. Ley, Chief of the Labor Front, at Nuremburg in 1937. He admitted that the physical and even the moral condition of the German population was affected by under-nourishment. We will not go further into the subject, for it is hardly probable that foodstuffs restrictions will determine the issue of the conflict, and what we want to consider are the causes of the substantial infariority of our adversaries. From that - 3 - 80 that point of view, the possibilities of petroleum supply Regraded Unclassified are decisive. The Reich has understood this BO well that, not having oil deposits of its own, any more than TVO have, it has endeavored to produce synthetic gasoline, but it may be safe to suggest that not only has it failed to reach its aim but that it has missed the mark by far. In 1937, Germany was able to produce, of the 5,150,000 tons consumed, some 35.9 por cent by synthetic means; the balance was imported from abroad. Thence, it's certain - as estimated by German economists - that wartime petroleum needs would be not less than 16 or 20 million tons a. year; some of them estimate them at 30 or even 40 million tons,- hence & colossal disparity between the Reich's supply and its needs. Taking the most favorable minimum of 15 million tons, where is it to be found ? In Rumania P Production there is insufficient. It amounted to 8,700,000 tons in 1956, and fell to 6,350,000 tons in 1938. Accounting for its national needs, and supposing even, against all likelihood, that the surplus were supplied to Germany, the latter would obtain but 4 or 5 million tons at the most of its indispensable 15 million tons. As for Russia, on which the Reich counts undoubtedly, the Economist reasonably points out the chances are small of Germany's obtaining important quantities of oil from that source. Russian exports have fallen substantially from 6 million tons in 1932 to 1,100,000 tons in 1938. Furthermore, all these exports pass through the Black Sea, and the laok of tank cars would prevent appreciable quantities of petroleum from reaching Germany. This English periodical, whose articles are known to be absolutely - 4 - 61 absolutely reliable, briefly reviews what has been reported at length by the petroleum information service, whose sources are unquestionably sound. As a matter of fact, the situation may be summed up in a few words : two-thirds of the world production of petroleum come from the United States; the other third is supplied chiefly by Asia and Australia (sic). To draw from the precious wells implies maritime freedom. It was "on the waves of petroleum that the Allies were borne to the port of victory", said Winston Churchill in speaking of the war of 1914. Was the English statesman aware that the truth he uttered would be repeated a hundredfold twenty years later ? For the petroleum needs of 1919 cannot possibly compare with those of today. Such is the growing importance of motorization and aviation that it is impossible to gauge future requirements. And have not the Germans shown a. singular lack of foresight in basing their strategic conceptions on a liquid of which they do not even possess the amallest portion ? Let us imagine a miracle however I Suppose that "suddenly" a process were discovered which would offset "all at once" the lack of petroleum. Unlikely I Yes. Still, what would replace it 7 I am merely asking a question; and await no enswer. In any case, there is iron ore I On this point also, Germany's case is special. While sparing our readers the dryness of figures, we must indicate that German production of iron ore which in 1936 was 6,650,000 tons, in 1937 amounted to 8,620,000 tons. The Reich was therefore obliged to import 18,470,000 ... 82 - 5 - 18,470,000 tons in 1936 and 20,620,000 tons in 1937. Regraded Unclassified It was difficult in peacetime; it will be impossible in wartime. For example, how can it obtain from Sweden the high-quality iron ore with which it will normally supplied. By sea 2 As ever, the sea I Yesterday, it was free. Today, it is no longer BO. The difficulty for Germany is all the greater since Swedish iron ore exports have hitherto come through the Atlantic port of Narvik which is now vulnerable to British blockade. To ship quantities of iron ore to Germany by the Baltic would necessitate the construction of a special railway. Therefore, Germany must resort to all means of increasing iron and steel production, through the requisitioning of park gates, iron grill doors, etc. This explains what the Turkish governmental papers revealed on March 1, 1939 : that six steel ships produced by Krupp and recently delivered to Turkey, had immediately to be withdrawn from circulation, in a pitiful state, and subjected to a complete overhauling. An extraordinary account of the subject is given by the newspaper Tan. From the foregoing, it may be seen that the western powers would have to show baffling incapacity to lose the war. If they know how to make use of their advantages, victory will be assured in a short time. They may suffer passing insuccess but final victory will be theirs none the less. Now that wo have given these assurances of fact, let us give play to fanoy. Imagine Germany supplied with petroleum ... 63 - 6 - petroleum, iron ore, and the wherewithal to feed plentifully its population. Are we not confronted with the pitiable fate of humanity 9 At a time when a man's merit is of small account, when not only economic order is out of gear, what would become of humanity if a tyrannical power, curbing intelligence under its rule, depriving individuals of their liberty, were to dominate the world ? The Reich asks for colonies to justify its forthooming claim for a navy. We cannot consider such views unless Germany amends. But will it ever amend ? Shall we ever nee again the Germany of Voltaire's "Candide", the Germany of Rhenish princes currying favor with the Court of France, or the Germany of musicians and of scholars who brought such a precious gift to humankind & Dr. Schacht, whose name sounds throughout the world, in May 1937, already expressed his fears for intellectual progress; he remarked on the smaller number of students in the exact sciences, the lack of activity in training manual workers. "All this, he said, unfortunately leads us to neglect higher technical instruction, although the level attained served to the greatness of German economy these sixty years past". I may, myself, raise this complementary question : Is not Germany overcome by its appliance to science which has narrowed its intelligence with respect to general ideas 1 of course, I might anticipate further in asking whether such & danger does not threaten other countries as well. But, confining my view to our eastern neighbors, I observe that, stifled as it is without any natural Regraded Unclassified - 7 - 64 natural frontiers, the German race no sooner seeks a unity contrary to nature than it is beset by a temptation growing out of its "primariness" I to extend its territory to the measure of its appetite. # The policies of all nations derive from their geography" are the words of a conqueror who happened to think strongly. The history of the great people, whose defects Tacitus defined some eighteen hundred years ago when he measured their perpetual uneasiness, their continual instability, is the most glaring vindication of the Napoleonic formula. G5 Sevember 1. 1939. STRICTLY CONFIRMITAL Go My dear Mr. President: In commection with recent conversations is regard to the handling of the British efficial account for the purchase of was materials is the United States, the following data are of interest. Oa October 31 payments were made to the Federal Reserve Bank of New York, for the account of the Bank of Regland, as fellows: Amount Free by order of $5,000,000 Barelays Bank Barelays hast 1,000,000 Bankers trust Oo. Martins back 5,000,000 - . . Restrinstor Bank 3,000,000 Central Beaever 3k. & Tr.Go. . a 2,500,000 . # . # . Royal Bank of Scotlend 20,000,000 Chase National bank Vestainster leak 16,000,000 First Nail Bank, Besten Midland Bank 26,000,000 Quaranty trast Go. National Previncial Bank 7,000,000 . - . Vertainster Bask 2,500,000 Irving Trust Go. Reyal Bank of Scotland 3,000,000 National City Bank Vestainster Bank $$5,000,000 It wald appear that the above payments represent the accounting of dollar balances oursentared to the Britten Centrol in accordance with the British Defense (Finance) Regulations. Insidently, three deposits is- crease the each balances of the Bank of Regland with the Federal Receive Bank of You York to $200,988,000 as of this seraing. du October 30 the British delivered to as a communication is which the Chanseller of the Embequer stated that be readily accepts the proposal to open a special account with the Federal Recerve Bank of New Terk, and agrees that the Secretary of the treasury shall personally and confidentially have assess thereto. While this special assount has net yet been established, the propare- ties therefor obviewsly 1s being más through concentrating British efficial dollar balances in the Federal Reserve Dealt of Sex York. Tours sincerely, The President, à this Regraded Unclassified C6 November 2, 1939. MEMORANDUM FOR MR. IREY: NY The following has been received from Naval Intelligence today. and relates to the same information they gave us yesterday. It is, however, in slightly more detail: "Additional information received to the effect that a Mr. Rhinelander, Broker, connected with Morgan & Company, New York City, came to Baltimore in place of the five Netherlanders. He sought insurance rates for the shipment of 3/4 billion in stocks, mostly U. S. Steel, held by individuals and small groups in Holland, who wish to send it to the United States for safe-keeping as they fear invasion. The stocks will be sent in approximately 50,000,000 lots by neutral ships. "Informant advised that approximately 10% of all U. S. Steel is owned in The Netherlands." T. B. M.Thompson. 67 Excerpt from Political Report for the Month of August from American Consul at Yunnanfu 1939 MA Foreign Trade According to statistics of the Yunnan-Indochina railway, a total of 20,875 metric tons of goods were exported from Yunnan over the railway in the seven months from January to the end of July, 1939. The following table shows the breakdown into the several classes of goods. Product Quantity (Metric Tons) Antimony 250 Food Products* 284 Wax 43 Tin Slabs 4,522 Tin Ore 522 Vegetable 011** 7,455 Medicinal Products 2,358 Tungsten Ore (Wolfram) 297 Hides 1,235 Duck Feathers 69 Bristles 801 Nutgalls 1,808 Miscellaneous 1,231 Total 20,875 *Believed to consist chiefly of pigs' intestines. **Principally tung oil. of this total, 13,388.86 metric tons consisted of export shipments from provinces other than Yunnan (chiefly Szechwan). The following table shows the quantity of this kind of freight from month to month. Month Quantity (Metric Tons) January 1,001.90 February 1,267.06 March 1,723.64 April 2,338.17 May 2,413.57 June 2,313.26 July 2,331,26 Total 13,388.86 It SB -2- It is believed that the decreases noted in June and July were due to the effect of heavy rains along the highway from Chungking to Yunnanfu. It will be recalled that serious congestion of traffic at the Wukiang ferry was reported by this Consulate during those months. The statistics given above, though not obtained from the railway itself, were supplied by a reliable source and are believed to be accurate. During the month of July, 1939, export shipments of the National Foreign Trade Commission from Yunnan totaled 1,393,927 kg., an increase of 259,954 kg. over shipments during June. The items were bristles (87,597 kg.), pigs' intestines (22,462 kg.), raw silk (10,394 kg. quicksilver (13,760 kg.), nutgalls (231,046 kg.), untanned hides (28,046 kg.) and tung oil (1,000,622 kg., comparing with 909,642 kg. in June). The figures for shipments of the Foreign Trade Commission during August are not yet available. It 16 known, however, that 53 tons (106,000 pounds) of tung oil was shipped to Rangoon by this agency on August 12, this being the first export shipment over the Burma road and in fact the first movement of com- mercial goods over that route. Ae noted in a previous section, all exports of Yunnan-produced goods have ceased pending the outcome of negotiations between provincial and National Govern- ment representatives in Chungking. C9 NEW YORK.--TWO UNITED STATES COAST GUARD CUTTERS SPED OUT TODAY TO A SPOT 450 MILES OFF THE NEW ENGLAND COAST WHERE, ACCORDING TO RADIO MESSAGES, A SUBMARINE HAD INVADED THE UNITED STATES NEUTRALITY ZONE TO ATTACK A SHIP. 11/1--R835A ADD SHIP, NEW YORK THE SHIP'S sos WAS RECEIVED BY THE RCA STATION AT CAPE RACE, NFD., AT 1:30 A.M., ACCORDING TO MACKAY RADIO HERE. THE sos WAS FOLLOWED BY THE "SSS SUBMARINE" SIGNAL, INDICATING A SUBMARINE ATTACK. THE POSITION GIVEN WAS LATITUDE 40.20 NORTH: LONGITUDE 62.31 WEST. THE SHIP WAS NOT IDENTIFIED IN MESSAGES RECEIVED BY MACKAY, BUT RADIO STATIONS ALONG THE CANADIAN COAST IMMEDIATELY SENT OUT CALLS FOR THE BRITISH FREIGHTER COULMORE, ASKING FOR SIGNALS so THAT DIRECTION FINDINGS COULD BE TAKEN ON HER. THUS, IT WAS INDICATED THAT IT WAS THE COULMORE THAT HAD BEEN ATTACKED. THE CANADIAN STATIONS GOT NO ANSWER FROM THE COULMORE AND THEY REPEATED THE CALLS EVERY FEW MINUTES THROUGH THE NIGHT ON THE AUTOMATIC SIGNAL SYSTEM, ON WHICH THEY ALSO BROADCAST THE "SUBMARINE DISTRESS* ALARM. 11/1--R850A LONDON. --BRITISH NAVAL CIRCLES SAID TODAY THAT A NAZI SEA RAIDER MAY HAVE BEEN RESPONSIBLE FOR THE REPORTED ATTACK ON A BRITISH FREI- GHTER--BELIEVED TO BE THE COULMORE--SOME 450 MILES OFF THE NEW ENGLAND COAST. 11/1--R905A Regraded Unclassified 70 NEW YORK. MACKAY RADIO REPORTED EARLY TODAY THAT THE UNITED STATES COAST GUARD CUTTERS GEORGE W. CAMPBELL AND GEORGE M. BIBB WERE RUSHING TO A SPOT 450 MILES OFF THE NEW ENGLAND COAST WHERE A SUBMARINE ATTACK HAD BEEN REPORTED. 11/1--R921A ADD RAIDER, LONDON PENDING FURTHER DETAILS, OFFICIALS SAID THEY WERE NOT PREPARED TO BELIEVE THAT THERE IS A U-BOAT IN THAT AREA OF THE ATLANTIC OCEAN AT PRESENT. IF A SHIP WAS ATTACKED THERE, THEY BELIEVED, IT WOULD BE MORE LIKELY THAT A GERMAN SURFACE RAIDER MADE THE ATTACK. THREE CERMAN WARSHIPS HAVE BEEN REPORTED IN THE ATLANTIC AT VARIOUS TIMES. THEY ARE THE DEUTSCHLAND, THE ADMIRAL SCHEER AND THE EMDEN, NONE OF WHICH HAVE BEEN HEARD FROM RECENTLY. 11/1--R926A THE NAVY ANNOUNCES THAT ITS DESTROYERS AND PLANES ARE COOPERATING WITH THE COAST GUARD IN EFFORTS TO AID THE S.S. COULMORE, BRITISH FREIGHTER WHICH SENT AM sos SOME 450 MILES OFF THE NEW ENGLAND COAST AND WAS BELIEVED TO BE A GERMAN SUBMARINE VICTIM. -NAVY DESTROYERS AND PLANES ARE COOPERATING WITH THE COAST GUARD IN ANSWER TO DISTRESS CALL FROM THE S.S. COULMORE IN SAVING LIFE AT SEA, A NAVY STATEMENT SAYS. 11/1-9:37 Regraded Unclassified 71 ADD SHIP, NEW YORK (TIMED 8:50A) AT 10 A. M., HOWEVER, THE COAST GUARD REPORTED THAT NO FURTHER WORD HAD BEEN RECEIVED FROM EITHER CUTTER. JQ 11/1--E1007A ADD NAVAL SEARCH RELIABLE SOURCES OF INFORMATION PLACED THE LOCATION OF THE COULMORE ABOUT 350 MILES OFF BOSTON, 480 MILES OUT OF NEW YORK AND 500 MILES FROM PHILADELPHIA. THE NAVY'S DESTROYERS, WHICH HAD BEEN ON NEUTRALITY PATROL, ARE EXPECTED TO REACH THE COULMORE SHORTLY. THEY ARE PROCEEDING AT FULL SPEED AND ARE BELIEVED TO HAVE BEEN NOT FAR FROM THE COULMORE'S LOCAT- ION, 11/1--E1012A COAST GUARD CUTTER BIBB ARRIVED TODAY AT THE REPORTED POSITION OF THE BRITISH FREIGHTER COULMORE AND REPORTED IT FOUND NO SIGNS OF THE SHIP, 11/1--R1058A ADD CUTTER BIBB THE COULMORE REPORTED EARLIER THAT IT HAD BEEN ATTACKED BY A SEA-RAIDER APPROXIMATELY 450 MILES EAST OF BOSTON. THE BIBB SAID THAT A MODERATE SOUTHERLY GALE WAS BLOWING AT THE POSITION GIVEN BY THE COULMORE, AND WHEN IT FOUND NO TRACE OF THE VESSEL OR ITS CREW, BEGAN SEARCHING TO THE NORTH. 11/1--R1102A 72 ADD CUTTER BIBB THE COAST GUARD CUTTER ADVISED HEADQUARTERS THAT IT EXPECTED TO MAKE CONTACT AT 11:45 A.M. WITH A COAST GUARD FLYING BOAT WHICH LEFT NEW YORK AT 7:17 A.M. THE CUTTERS CHELAN AND ARGO WERE ORDERED TO JOIN IN THE SEARCH. PREVIOUSLY THE CUTTERS HAMILTON, CAMPBELL AND DUANE WERE REPORTED TO BE UNDER WAY FOR THE COULMORE'S POSITION. 11/1--R1109A Couls, TWO COAST GUARD AIRPLANES WERE FORCED TO TURN BACK BECAUSE OF BAD WEATHER AFTER FLYING CLOSE TO THE REPORTED POSITION OF THE BRITISH FREIGHTER COULMORE, 500 MILES OFF THE NEW ENGLAND COAST. ONE PLANE, PILOTED BY LIEUT. R. L. BURKE OF THE CAPE MAY, N.J., COAST GUARD STATION, REACHED A POINT APPROXIMATELY 35 MILES FROM THE COULMORE'S POSITION BEFORE HEADING BACK. THE OTHER PLANE WAS FROM NEW YORK. A GALE WAS BLOWING IN THE VICINITY OF THE COULMORE'S REPORTED POSITION AND FLYING CONDITIONS WERE HIGHLY UNFAVORABLE. 11/1--R337P Regraded Unclassified 73 11/16/2019 THE CAMPERDOWN RADIO STATION IN CANADA TODAY NOTIFIED THE COAST GUARD CUTTER BIBB THAT THE BRITISH FREIGHTER COULMORE IS SAFE. 11/2--R938A ADD COULMORE SAFE THE MESSAGE TO THE BIBB SAID THAT AT 2:30 A.M. THE CAMPERDOWN STATION WAS ADVISED BY THE COULMORE THAT SHE WAS SAFE. THE BIBB'S COMMANDER SAID THAT THE CAMPERDOWN STATION'S MESSAGE JUSTIFIED ENDING THE SEARCH. THE CANADIAN STATION SAID THE COULMORE WAS ABLE TO SEND MESSAGES TO. CAMPERDOWN BUT APPARENTLY COULD NOT RECEIVE THE REPLIES. 11/2--R942A ADD COULMORE SAFE THE BRIEF MESSAGE TO THE COAST GUARD DID NOT SAY WHETHER THE BRITISH FREIGHTER HAD BEEN ATTACKED BY A BELLIGERENT NAVAL VESSEL. SUCH AN ATTACK WOULD ATTRACT CLOSE OFFICIAL UNITED STATES ATTENTION INASMUCH AS IT MIGHT PROVIDE THE FIRST MAJOR TEST OF THE DECLARATION OF PANAMA IN WHICH THE AMERICAN REPUBLICS DECLARED AS A NEUTRAL ZONE A BROAD SEA EXPANSE AROUND THE WESTERN HEMISPHERE REPUBLICS. YESTERDAY THE COAST GUARD RECEIVED A CALL FOR AID FROM THE VESSEL AND THEN NOTHING FURTHER WAS HEARD FROM THE SHIP'S RADIO. IT WAS FEARED THAT SHE HAD BEEN THE VICTIM OF A SUBMARINE ATTACK. 11/2--R954A 74 ADD COULMORE SAFE THE BIBB'S COMMANDER SAID THAT THE CAMPERDOWN STATION'S MESSAGE JUSTIFIED ENDING THE SEARCH. THE CANADIAN STATION SAID THE COULMORE WAS ABLE TO SEND MESSAGES TO CAMPERDOWN BUT APPARENTLY COULD NOT RECEIVE THE REPLIES. 11/2--E1001A HALIFAX, N. S.--CAMPERDOWN WIRELESS STATION, NOW UNDER DIRECTION OF THE ADMIRALTY, REFUSED TODAY TO CONFIRM OR DENY IT HAD INFORMATION ON THE SAFETY OF THE BRITISH FREIGHTER COULMORE, 11/2--E1006A OTTAWA.-THE CANADIAN NAVAL SERVICE SAID IT HAD BEEN ADVISED OF AN INCOMPLETE MESSAGE THAT THE FREIGHTER COULMORE WAS SAFE, BUT THAT IT COULD NOT "PLACE TOO MUCH CREDENCE" IN THE REPORT. 11/2--R1041A ADD COULMORE SAFE THE COAST GUARD SAID IT WOULD CONTINUE THE SEARCH IN THE VICINITY OF THE REPORTED S.O.S. CALL FOR A WHILE LONGER. THE CAMPERDOWN RADIO STATION DID NOT ADVISE THE COAST GUARD OF THE LOCATION OF THE COULMORE WHEN IT REPORTED ITSELF SAFE. 11/2--R1046A 75 and vulma BOSTON.--ALL COAST GUARD AND NAVY VESSELS ON NEUTRALITY PATROL OFF THE NEW ENGLAND COAST WILL CONTINUE THEIR SEARCH FOR THE FREIGHTER COULMORE UNLESS ASSIGNED TO OTHER SPECIAL DUTY AN OFFICER SAID TODAY. FOUR CUTTERS AND TWO PATROL BOATS, BUT NO PLANES, ARE COOPERATING NOW IN THE HUNT, WHICH CONTINUED ALL NIGHT WITH AID OF SEARCHLIGHTS, ACCORDING TO THE OFFICER. HE SAID THE SEARCHING SHIPS CARRIED A TOTAL OF ABOUT 550 MEN. 11/2--R1158A THE COAST GUARD ANNOUNCED THAT IT IS CONTINUING SEARCH FOR THE BRITISH FREIGHTER COULMORE UNTIL IT IS DEFINITELY ASCERTAINED THAT THE SHIP IS SAFE AS REPORTED BY A CANADIAN RADIO STATION AT CAMPERDOWN, N. S. 11/2--E1210P ADD COAST GUARD COAST GUARD HEADQUARTERS EARLIER HAD ANNOUNCED THAT THE CAMPER- DOWN STATION ADVISED THE CUTTER BIBB THAT IT HAD CONTACTED THE COULMORE AT 2:30 A. M. EST. THE COAST GUARD DECIDED TO CARRY ON THE SEARCH, HOWEVER, BECAUSE THE CANADIAN STATION ADDED THAT IT HAD RECEIVED NO REPLIES FROM LATER DIRECT MESSAGES TO THE COULMORE. THE BIBB, WHICH WAS IN CHARGE OF THE COAST GUARD HUNT, ADVISED AT MIDMORNING THAT IT WAS RETURNING TO HALIFAX BECAUSE IT HAD A SICK SAILOR ABOARD. THE BIBB WILL BE REPLACED BY THE CUTTER DUANE. 11/2--E1221P T8 BOSTON.--THE COMMANDER OF THE CUTTER CHELAN, SEARCHING FOR THE BRITISH FREIGHTER COULMORE, RADIOED COAST CUARD DIVISION HEADQUARTERS HERE ASKING PERMISSION TO CALL OFF THE HUNT. THE MESSAGE WAS RELAYED TO WASHINGTON FOR A DECISION. 11/2--R309P COAST GUARD HEADQUARTERS ANNOUNCED THAT IT HAS CALLED OFF THE SEARCH FOR THE BRITISH FREIGHTER COULMORE, BELIEVED TO HAVE BEEN ATTACKED BY A WAR VESSEL OFF THE NEW ENGLAND COAST. 11/2--R321P ADD COAST GUARD SEARCH SUSPENDED IN CALLING OFF THE SEARCH, AFTER THE COMMANDER OF THE CUTTER CHELAN HAD ASKED PERMISSION TO QUIT, THE COAST GUARD DID NOT SAY WHETHER IT WAS SATISFIED THAT THE VESSEL WAS SAFE. AT 2:30 P.M., COAST GUARD HEADQUARTERS MESSAGED THE CUTTERS CHELAN, ARGO, CAMPBELL AND DUANE TO RESUME THEIR REGULAR STATIONS, BELIEVED TO BE THE U.S. NEUTRALITY PATROL. THE COAST GUARD CUTTER BIBB EARLIER HAD ABANDONED THE SEARCH AND TURNED BACK TOWARD HALIFAX, N.S., BECAUSE ONE OF HER CREW. MEMBERS WAS ILL. 11/2--R330P 77 ADD COAST GUARD SEARCH SUSPENDED THE SEARCH WAS ABDNONED BECAUSE COAST GUARD HAD REASON TO BELIEVE THE VESSEL WAS SAFE, IT WAS EXPLAINED AUTHORITATIVELY./ THIS BELIEF WAS BOLSTERED BY A MESSAGE FROM THE AMERICAN TRADER TO THE CUTTER CHELAN ADVISING THAT THE COULMORE WAS SAFE. COAST GUARD OFFICIALS SAID THAT THEY WERE WITHOUT INFORMATION AS TO WHETHER THE AMERICAN TRADER SAW THE COULMORE OR COMMUNICATED WITH IT. REPORTS FROM OTHER SOURCES ALSO SUPPORTED THE AMERICAN TRADER'S ADVICE. 11/2--R342P replacts 11-8-39 78 THE SECRETARY OF STATE WASHINGTON November 2, 1939. My dear Mr. Morgenthau: With reference to your conversation yesterday with Mr. Welles concerning the Treasury's representation on the subcommittee set up on October 20, 1939 by the Executive Committee on Commercial Policy to consider problems arising in connection with this Government's participation in the work of the Inter-American Finan- oial and Economic Advisory Committee which 1s to meet at Washington on November 15, 1939, I understand that it would be difficult for Mr. Hanes to give the neces- sary time to the committee in question owing to the many other matters requiring his attention and that it has been suggested that Mr. Harry D. White, who is the Treasury's representative on the Executive Committee on Commercial Policy, represent the Treasury also on this subcommittee of the Executive Committee on Commercial Policy. I should be very glad to have you designate Mr. White as the Treasury's representative on the committee and, upon being advised of his designation, I shall see that he is notified of its meetings. Sincerely yours, The Honorable Henry Morgenthau, Secretary of the Treasury. THE SECRETARY OF STATE WASHINGTON C.24 The Honorable Henry Morgenthau, Jr., Secretary of the Treasury, Washington, D. C. 79 November 2, 1939. FOR THE SECRETARY: I saw Bob Kintner at 11 o'clock this morning and gave him the attached notes which I had made on the April meetings. I have two more meetings to read and digest. I also gave him a copy of the printed testimony before the Senate Military Affairs Committee on the French airplane deal and copies of the telegrams sent to Customs and Coast Guard offices under the Neutrality Act together with the dates on which these telegrams were first drafted. Bob did not seem upset at the way the information was being given to him, in fact, he said he thought it was a splendid job of con- densation. However, he again renewed his request for information on the list of subjects which I gave you previously and added to the list the Bremen incident. He said that, if I were to attempt to digest all this material for them, I would have a very long job, and he asked that I suggest to you the use of the State Department system: The State De- partment is giving them the original records, memos, etc. and allowing them to make their own digests; these digests are then submitted to the State Department and the Department deletes anything it feels should not be used. I told him that you had not seen the attached notes and had not approved them and that, after you had seen them, you might wish to change the way in which I was handling them or even to withdraw some of the in- formation I had given them. 80 - 2 - Bob said that one reason they wanted to see the transcripts was to get a feeling of your attitude because they were being given the impression by your "enemies" that you had been very pro-Allies. I replied that certainly the records I had seen did not substantiate this view and I pointed out to him the incident in which you were prepared to force Britain and France, even against their wishes, if necessary, to give us some assurance that they would not allow their stock selling to break our market. Bob is returning Monday, or perhaps before, to pick up the rest of my notes and to inquire again whether they will be allowed to get information on the other incidents on his list. EAD - -0- 4 81 April 11, 1939 3:00 P.K. Those attending were: The Secretary, Lochhead, White, Young (for Hanes), Foley, Douglas, Frank, Purcell, Tele, Wallace, Robbins (Agriculture), Looles, Goldenweiser. The Secretary made the following opening statement; "Gentlemen, the President asked us to get together for him in the strictest of confidence -- also to give Mr. Justice Douglas 8. good send-off -- and he wondered what, if anything, we were doing in ORGO there should be A world war to look after the various markets; and I told him that frankly talking for myself I wasn't ready and I didn't know whether anybody else was, So he asked us to meet and discuss it and to get ready. And 60 I will start anywhere you want." Mr. Douglas said that "We are prepared with all the legal documents necessary for the closing of the exchanges if that proves necessary. I mean all those documents are drawn and they are all in the 100-box and they could all be executed within a very few minutes, 80 we are prepared against that contingency.* Mr. Wallace said "I would very much question whether it would be necessary for us to close the commodity exchanges,' but promised to prepare for any such contingency if it should arise. Mr. Ecoles said that at the time of the Munich Conference the Reserve Board had prepared a statement which could be issued in the event of an emergency. He asked that Dr. Ooldenweiser explain the statement. Dr. Goldenweiser said the statement would reassure the public "of the position of the banks, of the fact that they stand ready to meet any withdrawals," Mr. Eccles promised to have the Board take official action on the statement and then to submit it to other members of the conference. The Secretary asked Mr. Lochhead to read 8 cable from Butterworth, transmitting the following information from the British Treasury: (1) Upon the outbreak of E war, the British will register all foreign securities, balances, and gold belong- ing to British residents and will consult with proper American authorities in liquidation of securities here -- in an effort to manage the liquidation of any American securities in a manner which will be least disturbing to American markets, (2) The British Government does not contemplate a general moratorium, but expects to close all banks and financial institutions for one day. (3) The Bank of England would announce, probably daily, foreign exchange rates for sterling, and banking insti- tutions would be authorized to supply foreign exchange in suitable amounts for bona fide reasons, Mr. Butterworth re- ported his own impression that there were two schools of thought as to the rate for the pound in the event of & war, but that he Regraded Unclassified - 2 - 82 believed that those who favor an immediate and sharp depreciation will prevail. (4) Stook exchanges will be closed upon the out- break of a war, but will be reopened as soon as practicable, Secretary Morgenthau suggested that the Tripartite mechanism might be used to keep each of the countries in that arrangement informed on what the others plan to do about closing exchanges, no that no one market would find itself the only one open and, therefore, subject to world-wide selling pressure. Mr. Feis raised the point that any rumor of A. simultaneous clos- ing of all stock markets in major countries might precipitate selling at once. Secretary Morgenthau replied "I want you to know how I febl. I would do everything possible to keep the market open," and Mr. Feis agreed. In response to a question from Mr. Douglas, Mr. White reported that total foreign holdings of American securities amounted to about $3,200,000,000, of which the British owned about $900,000,000, and that these holdings were a very small percentage of all listed securities. He added, however, that they might all be thrown on the market in a short space of time. Mr. Douglas suggested that if France, Holland, and Switzerland could give some sort of assurance -- as the British had done -- that their liquidation of American securities would be orderly. The United States would have "the only protection we need. Secretary Morgenthau agreed that "it would be wonderful." The Secretary suggested that each agency present designate some representative to sit on a committee 80 that there would be no necessity of fumbling around for people if the need for action arose, The meeting adjourned with an agreement to meet at 3:30 the following afternoon, Regraded Unclassified 83 April 12, 1939 300 P.H. Those present were; The Secretary, Hanes, Foley, Bernstein, White, Tome, Wallace, Feis, Frank, Purcell, Rocles, and Goldenweiser, Hr. Feis opened the meeting by suggesting preparation of "a statement which at the 6429 time would declare & desire to keep the exchanges open, give & presentation of the adventages of keeping the exchanges open, but also allay apprehension by indicating that, if that turned out to be under actual short trial unsatisfactory, they could be closed." Mr. Purcell next reviewed the SEC position as follows: There are three things which night be anticipated in the event of a declaration of war in Europs. (1) Foreign dumping of American securities in the absence of some control of this selling by the foreign governments, (2) domestic colling of securities be- cause of fear of foreign dumping, and (3) withdrawal of potential buyers from the market. "Therefore, some neasures would com 12005- eary in order to withhold at the source of foreign dumping." Be said there were two possibilities: (1) Keeping the markets open under close supervision and (2) temporary closing of the exchanges, plus "some regulatory force" to be exerted over registered dealers and brokers in the over-the-counter market. Be expressed the opinion that perhaps the best course would be not to 18800 any statement in advance and that no government paying of the market be considered. If the market had to close, the pattern followed in 1914 TAB "the beat that can be visualised 4 priori." The Secretary then suggested that a message be telephoned through Butterworth and Cochran to the Treasuries in the Tripartite accord - England, France, Belgium, Switzerland, and Holland - suggesting prompt consultation directed toward preventing panicky marketing and utilisation of asseta in the markets of other countries. The Secretary suggested to the meeting that should the various governments whose nationals own American securities in large amounts not desire to cooperate to the end suggested in his name, the Treasury could immobilize their dollar balances in this country, Power to do so, he explained, was contained in the Treasury's power over payments by banks and over foreign exchange. Such action would remove their incentive for hasty melling. He added, however, that he would be most reluctant to invoke any degree of exchange control. Mr. Wallace reported that the Department of Agriculture had no *absolute powers" to close commodity exchanges; it had only the power of sussion. The Department's Lewyers, be said, were etill investigating the question of whether the President had authority to close commodity exchanges. Regraded Unclassified of I - 84 Mr. Zoeles reported on the statement which he had montioned at the meeting yesterday. He explained that it vas a tentative statement subject to approval by each of the Reserve banks and he summarised it by saying that the Reserve banks would stand ready to make advances on Government securities at par. The statement would go on to toll something about the general credit situation, he said. The Secretary said that he thought the Attorney General should be asked to give his opinion, perhaps informally, on the SEC's order which would be used if the stock exchange had to be closed and on any orders which the Treasury might use if it decided on any form of foreign exchange regulation. The Secretary said that he was asking President Harrison and Vice President Knoke of the New York Reserve Bank to come to the Treasury the next morning and he asked the SEC to invite Edward Bartlett of the New York Stock Exchange to represent President Martin who was out of the city. 85 April 18, 1939 5:40 P.M. Those present were: The Secretary, Hanes, White, Duffield, Bernstein, Lookhead, and, for brief periods, Feis, Foley, and Frank. (The Secretary had been to the White House at 8 oblook to report to the President the progress being made by the group.) The Secretary called Secretary Hull on the telephone, read him the proposed message to the Tripartite governments which had been read at the previous meeting today, and told him the Treasury had in mind telephoning it through Cochran and Butterworth. Secretary Hull said that inasmuch as the message was merely an inquiry and not a commitment he would not object to its transmission, but also would not undertake to express an opinion on its merits. Mr. Feis later joined the meeting and confirmed this conversation. The Secretary put in trans-Atlantic calls for Butterworth and Cochran and while the calls were coming through discussed with Mr. Feie the best way of making/Similar approach to Canada. The Secretary read the text of the message to Mr. Cochran and instructed him to telephone it to the treasuries of France, Belgium, Switzerland, and Holland, and to inform Ambassador Bullitt. Because of delay in reaching London, the Secretary left Mr. Lochhead with the responsibility of reading the message to Mr. Butterworth and instructing him to communicate it to the British Treasury. 06 April 15, 1939 9150 A.M. Those present were: The Secretary, Hanes, Lochhead, Gaston, Ecoles, Harrison, Knoke, Goldenweiser, Frank, Purcell, Carl B. Robbins, and J. V. T. Duvel (both of Agriculture) and for part of the time, Mr. Feis and Mr. Bartlett. The Secretary explained the purpose of the meeting and said "I'd like to hang a sign outside my door: 'Business as usual.' That's the way I feel. I'd like to be able -- I want to do everything possible to maintain the position of the United States as a world market and keep going on with business as usual.' Mr. Ecoles, Mr. Harrison, Mr. Frank, and Mr. Robbins (who, with Mr. Duvel, represented Wallace because of an appoint- ment the latter had at the Capitol) all expressed agreement with this objective. Mr. Harrison, in discussing the problems which he thought might arise, mentioned the Government bond market. Mr. Eooles explained that should an emergency arise, the Executive Committee of the Open Market Committee would "have authority to increase the portfolio on the basis of & telephone approval,' by the other members of the full Committee. Secretary Morgenthau asked whether such an authorization could not be given in advance to the Executive Committee and, if possible, be given today. Mr. Eccles replied that he would call the Open Market Committee. Mr. Kooles stated that "I think we ought to get authority to buy at least $500,000,000. $500, It does not seem to me to be a question of how much you're going to buy, but you've got to get authority to buy whatever the situation may require." Rr. Harrison raised the question of whether any attempt should be made to peg the Government bond market and Secretary Morgenthau suggested that this matter be discussed by Mr. Harrison with the Federal Reserve Board that afternoon. Mr. Ecoles remarked "I think that to the extent of avoiding & complete panie in the market where there would be no buyers and thus the market could drop an unjustifiable amount between sales -- that we should to something on that score, but only that." Mr. Fels reported that Secretary Hull advised that contact be made with Canada through Mr. Riddell of the Consdian Legation and that Mr. Riddell be asked to arrange for some Canadian representative to come by train tonight. At this point, Mr. Frank was ssked to bring Mr. Bartlett into the meeting, After explain- ing the purpose of the meeting, the Secretary said "If you would be kind enough -- and I am afraid it will have to be 8 one-way conversation -- would you tell these gentlemen here what you have in mind and what you think would be helpful? We'd like to listen. 07 - 2 - Mr. Bartlett then said "Well, I assume that there 16 no dispute about the desirability of keeping the Exchange open; and of course that can not always be done, but we have the feeling that in this 08.00 it can be done, In the first place, there has been no great amount of foreign liquidation that ve have seen. The market has been low and there is no great speculative interest in the market." He continued by suggesting that if foreign liquidation became too heavy "an attempt should be made to handle it, if it arises, with 10 percent minimum prices." For example, a stock or bond selling in the 40's would be permitted to decline a maximum of $4.00 in any one day. At least this device should be given a trial to 898 if it would work. His second suggestion vae that Federal Reserve margin requirements might be reduced to something like the stook Exchange minimum requirement of 30 per- cent. His third suggestion was that the SEC amend its "daylight trading rule." He concluded by saying "The difficulty with closing A market !8, if you close a market there 1s great diffi- culty to open it, particularly if values decline materially. Then you've got to wait until the raft floats again. You can't open it without serious breaks confronting you. Gooner or later you've got to face the music." In response to A question from Secretary Morgenthau about whether the Exchange was worried about possible foreign selling, Mr. Bartlett replied *Well, all we can say 1a we have seen no evidence of anything to alara us," Mr. Ecoles inquired whether the Exchange had power to enforce a minisum price system, such as Mr. Bartlett had out- lined, and Mr. Bartlett replied in the affirmative. Re explained, however, that he had not discussed his ideas with the Board of Governors of the Exchange. 08 April 13, 1930 $100 P.M. Those present were: The Secretary, Hanes, White, Lochhead, Bernstein, Foley, Ecoles, Harrison, and Knoke. At the opening of the meeting, the Secretary announced that the Attorney General had not yet reported is views on the draft executive order which would institute exchange control if it became necessary. He remarked: *Well, anyway, what I'm try- ing to do is -- it shows how important it is to do these things before there is a crisis. You get ready and thep pray to the good Lord there won't be any orisis. But if ve were fussing around and Frank Murphy saying, 'You can't do this thing, and you fellows putting the pressure on to do it, everybody would be excited; and this way we do the thing and then if there is no crisis, why, ve are very fortunate. But I an tickled to death we've got this thing under way now." Harrison: "I hope you won't have to issue that order." Foley: "So do we." Secretary Morgenthau: It's all true, but if you want & weapon you want to keep it oiled and loaded." Harrison: "That's right. Secretary Morgenthau: "But with the sincere hope that you don't have to use it, that's all, No, what I an counting on 1m this, and this is what I want to say to this small group. What I call all of these things, they are trial runs, you nee, The Secretary asked Mr. Harrison to outline what steps he thought would be necessary as A. matter of preparatory safeguards in New York. Mr. Harrison replied) "Before the Munich orisis we made a complete survey in the New York banks of the 1914 versus the 1938 situation. The one thing we felt we needed definitely in New York, in the light of past experience, was to have a bankers' committee to which I might go in any hurry upon any matter dealing with credit, loans, foreign exchange, gold, or anything else that the Treasury might want us to do, The bank- ing community agreed definitely that I should have such A 000- mittee -- call it advisory committee or a market committee or a contact committee. There was some difference of opinion as to how it should be organized, but nevertheless the principle was agreed to. We dropped it merely because of the Munich ap- peasement, as it WAS called, I understand. - . I'll say one thing that they said about government bonds. They all agree, those with whom I talked, that in event of an emergency the New York banks would not, because of their own interests they probably couldn't at any reasonable price, unload their Govern- ment; that it would not be a practicable or sensible thing to do. That doesn't mean that some who are under pressure for one reason or another might not have to try, or get a loan from us, But in principle, they agreed that as a banking community they shouldn't demoralize the market by trying to run to cover and unload their holdings of securities on us.* 09 2 Some discussion then followed on the question of whether the Transury, through the New York Reserve Bank, could upon the outbreak of a var in Europe request the New York banks to freeze voluntarily the foreign accounts which they hold, thus using 4 voluntary and temporary arrangement which would enable the Government to avoid any outright blooking of foreign exchange transactions, Kr. Harrison pointed out that if private banks refused to honor drafts which foreign customers drew on the quetomers' balances, the banke might be liable for any damages which the customers sustain and, therefore, the banks probably ocule not 2070 on their own authority. The discussion then returned to the committee which Mr. Barrison was suggesting. And he said "I would expect to have a committee representing the commercial banks, the invest- mont houses, perhaps the government bond dealers, the savings brake, and perhaps even the insurance companies, although that would be doubtful. And I would expect to have them organize sub-committees such 0.0 one on foreign exchange, for instance, BD that If I have a meeting of the group I can turn over any formign exchange ruling or question or suggestion or cooperation that you want to procure to the full committee, leaving it to the representative on that committee that has the foreign ex- change committee to do the Job." Secretary Morganthau suggested that the committee be formed immediately. Mr. Harrison and Hr. llanes both said that formation of such a committee at this time might cause the f.nencial community to suspect that the Government had some information which was not generally available and which was very ominous, whereas, as a matter of fact, no such informa- vion - at hand. Mr. Ecoles and Mr. Hanes suggested that, for the present, it might be sufficient if Mr. Marrison merely kipt In sind the plan and the personnel 00 that he could actually form the committee on a moment's notice and Secretary Morgenthau agreed. Rr. Mooles reported that the Board sitting with 12-, Harrison as the Open Market Committee had "adopted & resolu- tion authorizing A purchase of bonds up to $500,000,000, by Visa executive committee. This resolution, he added, was subject 1/1 telephonic approval by the other members of the Open Market Committee. Secretary Morgenthau reported that the Treasury had arez 100,000,000 of special non-market 2 percent notes in the various trust funds, and that the funds could be shifted from these non-market issues to market issues. The Secretary N- pirted that he had heard from Cochran on the French attitude Inward the communication of yesterday. The indications were that Paris would not be interested because the desire there WAS to do nothing which would keep France from being a refuge for Regraded Unclassified 90 - 3 - European capital or which would discourage people from sending their money there. Mr. Knoke explained that anything indica- tive of exchange control in France might interrupt the existing flow of funds back to France and that France was in a peeuliar position because it was the only European country which recently had been gaining as the result of international capital movements, In addition, a very informal reply had been received through Butterworth from London in effect repeating a favorable British attitude conveyed in the message which had been read at the meeting of April 11. S1 PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embassy, Paris, France DATE: November 2, 1939, 1 p.m. NO.: 2634. The following 18 personal for Secretary Morgenthau: Reference 18 made to your telegram of October 21, No. 1289, and to telegram No. 2588 of October 27 from the Embassy. Yesterday afternoon we were told by Rueff that the Bank of France had now approved the suggested procedure, and the Finance Ministry now has to make the decision. This morning we asked Couve de Murville how the matter stood. the faot that He said that the delay was due to/Governor Fournier had at first objected, and that the Bank of France was a "highly conservative" institution and the mechanism which was suggested for handling the French war purchases was "entirely new" for the Bank. However, Couve de Murville added that now Fournier has come around, the differences between the Finance Ministry and the Bank having been straightened out. He said that very shortly instructions would be despatched to Leroy Beaulieu. BULLITT. EA:LWW ADDRESS OFFICIAL COMMUNICATIONS TO THE SECRETARY OF STATE 92 WASHINGTON, a c. DEPARTMENT OF STATE WASHINGTON November 2, 1939. My dear Mr. Secretary: I enclose two copies of paraphrase of telegram No. 2634 of November 2 just received from Ambassador Bullitt, transmitting a personal message for you. Sincerely yours, merbert terb Herbert Feis Adviser on International Economic Affairs Enclosure: 2 copies, No. 2634 of November 2. The Honorable Henry Morgenthau, Jr., Secretary of the Treasury. 93 PARAPHRASE OF TELEGRAM RECEIVED M FROM: American Legation, Paris NO.: 2635 DATE: November 2, 1939, 3 p.m. This morning we called on Couve de Murville and for Reynaud's information we gave him copies of the letters which we received yesterday by mail from London to which you referred in your telegram no. 1292 to London dated October 25. We inquired of Couve de Murville how French revenues were holding up. He replied that unfortunately a drop of 60% under budgetary estimates was shown in returns for September. There will be material improvement, it 18 hoped and expected, in the revenues for October, although it 18 still too early to know. When we asked whether they contemplate any new taxes in connection with the budget for the coming year, he replied that they were not. He stated that taxes in France already were "very high" and that some of the direct taxes already amount to 50%. (He probably referred to war profits, on which the tax amounts to 50% when the profits amount to between four 94 - 2 - four and six percent. The tax 1s 100 percent for profits over 10 percent. Reference: telegram of July 31 from the Embassy, No. 1421, and despatch of August 16, No. 4879.) We inquired of Couve de Murville whether he had any reasonably close estimates of probable French war purchases in the United States during the first year of the war; he replied that he could not tell as yet. They have already arranged for purchases of copper in the amount of some $40,000,000 - we understand that the "credits" involved ih this transaction only cover the period prior to actual delivery at the port in the United States from which the copper 1s to be shipped. In the coming year, he said that airplane purchases will amount to $100,000,000, subject of course to revision of the Neutrality Act. He said that machine tools of many varieties would make up the most important item in French purchases from the United States, aside from the cotton, petroleum and other important raw material purchases. With regard to the credits to Turkey which are being discussed now, he said that they had not yet definitely settled the final amount. However, war equipment 1s badly needed by the Tunks, he said, and very large credits, several tens of millions of pounds, would be granted by France and Great 95 - 3 - Great Britain for such purposes. Couve de Murville said that French capital continues to be repatriated. For the most part, this capital is coming from London, but they are also receiving returns of dollar holdings and a little from elsewhere. With a smile we said that from the point of view of the war, whether "repatriated" now or not, much of this capital would pre- sumably be available to the Government. Couve de Murville replied in the affirmative, but said to have it come in voluntarily was more satisfactory. On Saturday when Butter- worth is here, Rueff and Couve de Murville are lunching at our house. END MESSAGE. BULLITT. EA:LWW 96 PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embassy, London MA NO.: 2255 DATE: November 2, 1939, 10 p.m. Reference is made to your no. 1285 of October 24, 7 p.m. Butterworth will leave tomorrow morning by plane and will arrive in Paris at 11:00 a.m. In accordance with your no. 1326 of October 30, 3 p.m., he will spend two days in Paris. He will leave Lisbon on the Pan- American Clipper the morning of November 8 and will arrive in New York on the following day at noon. The revised British lists of American security holdings are being sent with him. Please pass this information on to Treasury. KENNEDY EA:EB 97 JI GRAY Paris Dated November 2, 1939 Rec'd 6:25 p.m. SECRETARY of State Washington 2644, November 2, 6 pame FOR THE TREASURY In line with the Government's keen anxiety to bring about a much needed restoration of Economic activity (SEE for Example our telegram No. 2632, November 1, 7 pem.) today's Journal Official publishas a decree creating a "permanent Economic committee" to replace during the period of hostilities the unwielding and ineffectual National Economic Council created by the law of March 19, 1936. A memorandum accompanying the deoree frankly sets forth that Existing urgent Economic and social problems call for a simple compact organization composed of specially qualified representatives of the nation's Economic life. The relative utility of the National Economic Council and its topheavy nature it is stated were ill-adapted to present circumstances. (END OF SECTION ONE) BULLITT NPL 98 JI GRAY Paris Dated November 2, 1939 Rec'd 6:35 p.m. SECRETARY of State Washington 2644, November 2, 6 pame (SECTION TWO) (You will recall from paragraph No. 2 of telegram No. 2571, October 24, 6 person that Professor Rist told us that the committee in reality did nothing since the war started.) This new committee is composed of 20 members (which SEEMS to us still somewhat unwieldly) who will "undertake inquiries, study solutions and provide advice and suggestions on all urgent Economic questions laid before it by the government". The membership which is representative of all important industrial, commer- cial, agricultural, banking, transport, and labor groups numbers among its members: Rist himself, Ardant of the Societe Generale, Professor Siegfried Payerimhoff (President of the Coal Mine Owners Association), Petiet of the Patronat Francais and Jouhaux of the CGT. (END SECTION TWO) BULLITT NPL 99 PAP GRAY PARIS Dated November 2, 1939 Rec'd 10 p.m. Secretary of State Washington 2644, November 2, 6 p.m. (SECTION THREE). With reference to yesterday's decree (please see para- graph 4 our telegram No. 2632, November 1, 7 p.m.) setting up departmental groups to insure adequate supplies of foodstuffs and agricultural products, the Ministry of Agriculture indicated this afternoon that these organiza- tions will be put into operation only in case of need or of indications of speculation in foodstuffs and other necessities. The Bourse was strong and active today, rentes gaining around a franc on the average. The Bank of France statement published today for the week ending October 26 again shows no further drawing by the state on its advance account at the Bank. Commercial advances were reduced by B. further 449,000,000 francs and open market operations were down 5,000,000. Thirty day advances were up 18,000,000 while advances against securities decreased by 27,000,000. Note circulation showed an increase of 140,000,000 to a total of 144,379,000,000. (END SECTION THREE). BULLITT NPL Regraded Unclassified 100 PAP GRAY PARIS Dated November 2, 1939 Rec'd 6:40 p.m. Secretary of State Washington 2644, November 2, 6 p.m. (SECTION FOUR). Current and deposit accounts decreased by 1,569,000,000 and the Treasury account was down 142,000,000 leaving a balance of 107,000,000. Gold cover increased from 59.33% to 59.80% The statement of the National Bank of Switzerland dated October 31 showed gold holdings unchanged at 2,390.6 millions and foreign currency holdings down 291.4 millions. Note circulation rose 43.6 millions to 2,036.2 millions. Sight demand liabilities totaled 834.7 millions. The ratio of gold cover was 83.40% as against 83.03% the previous week, The general meeting of Mendelsschn creditors at Am- sterdam has been postponed from November 3 to November 30. The Netherlands Bank statement for the week ending October 30 showed gold reserves at 1,108,000,000 florins ad against 1,112,000,000 the previous week. Total liabilities were PER & 1,142,000,000 as against 1,424,000,000. Gold coverage stood at 76.83% as against 78.93%. (END OF MESSAGE) BULLITT NPL 101 HSM PLAIN London Dated November 2, 1939 Rec'd 1:40 P.M. Secretary of State, Washington. 2253, November 2, 6 P. n. FOR TREASURY FROM BUTTERWORTH. 1. The Bank of England now fixes an official exchange rate for Netherlands East Indies, the rate for yesterday being 7.44-7.54, and for today 7.46-7.56. 2. The return of notes from circulation has halted, this week's Bank of England return showing an increase of 6828 thousand. There was little further of interest in the return, public deposits and bankers' deposits both declining by 62 million and other accounts increas- inz by 63.7 million. Government securities in the bank- ing department declined slightly by 6705 thousand, while other securities increased by 6334 thousand. 3. In reply to B. question in the HOUSE of Commons today Simon gave as the reason for the reduction in bank rate to 2 per cent "The recovery of markets from the dislocation caused by the outbreak of war and the obviously better adjustment of our financial system to the new conditions." KENNEDY MOL not read 102 TREASURY DEPARTMENT INTER OFFICE COMMUNICATION M DATE November 2, 1939 TO Secretary Morgenthau FROM Mr. Cochran Transactions in the foreign exchange market were again small today. The sterling rate moved in a narrov range opening at 4.00-1/8 and closing at 4.00. Sales of sterling by reporting banks in New York totaled L211,000, from the following source: Commercial concerns L211,000 Foreign banks is -0- Total 1211,000 Purchases of sterling amounted to L353,000, as indicated below: By commercial concerns L198,000 By foreign banks (Europe and South America) L155,000 Total 1353,000 The banks also reported that the British Control purchased sterling amount- ing to L149,000 at the official rate of 4.02. Of this amount L130,000 represented cotton bills. The rates for the other important currencies closed as follows: French francs .0227 Guilders .5311 Swlee france .2244 Belgas .1669 Canada 10% discount The Chinese yuan was quoted at .08-3/4. The discount for the Cuban peso widened to 11-3/48 as compared with yester- day's rate of 10-3/4% It was reported that this weakness was due to fear that the anticipated rise in the price of sugar, due to war conditions, may not materialize and thereby have an adverse effect in Cuba. We purchased from the National Bank of Switzerland $10,000,000 in gold from their earwarked account. CONFIDENTIA 103 - 2 - In the report of October 31, it was mentioned that the National Bank of Rumania cabled to the Federal Reserve Bank, stating that it intended to buy 80- proximately $12,375,000 in gold, and that the Federal had informed the Rumanian Bank of the procedure necessary in order to make the purchase. The Federal Ro- serve Bank today received another cable in which the Rumanian Bank states that the Federal will receive for its account, successively, funds for about $11,000,000, and it requests that this amount of gold be purchased on behalf of the Rumanian Bank and earmarked in its name at the Federal. The Rumanian Bank also confirmed that the funds employed for the purchase of the gold are from its own resources, and that the gold so acquired will be constituted by it as & reserve of the Bank. The Federal Reserve Bank made application to the Treasury today for the purchase of $1,000,000 in gold for Rumania, permission for which was granted. la funds are received by the Federal Reserve Bank for the remaining $10,000,000, which are to be used for the purchase of gold, application will be made to the Treasury each time. The Federal Reserve Bank reported to us the following shipments of gold: $ 695,000 from India, consigned to the Chartered Bank of India, Australia and China for sale to the U. S. Assay Office at New York. 1,298,000 from Mexico, consigned to the Federal Reserve Bank of New York by the Bank of Mexico to be earmarked for its account at the Federal Reserve Bank of New York. 2,310,000 from Norway, consigned to the Chase National Bank, New York, by the Bank of Norway for account of the State Bank of U.S.S.R. 1,571,000 from Sweden, consigned to the Federal Reserve Bank of New York by the Bank of Sweden for sale to the U. S. Assay Office at New York. 1,575,000 from Sweden, consigned to the Federal Reserve Bank of New York by the Bank of Sweden to be earmarked for its account at the Federal Reserve Bank of New York. 1,967,000 from Sweden, consigned to the Federal Reserve Bank of New York by the Bank of Sweden to be earmarked for its account at the Federal Reserve Bank of New York. $9,416,000 Total In New York we made two purchases of silver totaling 150,000 ounces under the Silver Purchase Act. B.M.S. CONFIDENTIAL 11-2-39 (Arta Thereing 104 Excerpt from Political Report for the Month of August, from American Consul at Yunnanfu 1939 Transportation and Communications Highways Although & small bridge on the Burma road west of Heiakwan was washed out during the month, there was no interruption in the transportation of goods from Lashio to Yunnanfu, Cargo 18 carried over, the break and re- loaded on other trucks to complete the journey. On the southern end of the roads where the rains are heaviest, truck traffic still continues slowly, and passenger automobiles are unable to proceed. No date has yet been set for the opening of the Yunnanfu-Luchow road, although hopeful news-items in the press from time to time promise that it will be opened to traffic in the early autumn. Railways It 1s reported here that the Yunnan-Indochina railway intends to increase its freight rates from Hai- phong to Yunnanfu. Steps have been taken by the French authorities in Haiphong to clear the docks; it is re- ported that customs warehouse space there 18 to be in- creased, and an order has been issued which requires owners of cargo on the docks to clear it before they can withdraw goods from customs warehouses. In Yunnanfu provision 1a being made for an extension of the railway yards; and in addition, the Yunnan-Indochina railway 18 to have permission to shunt cars on to the sidings recently built near the city by the Yunnan-Burme and Yunnan-Szechwan railways. 105 TREASURY DEPARTMENT WASHINGTON November 2, 1939 TO THE SECRETARY: If you desire to say something at your 10:30 press conference regarding the RFC subscriptions, I suggest the following: 4 While the final figures on the sub- scriptions to RFC notes will not be reported until late this evening, preliminary figures indicate that we have received subscriptions for more than fourteen times the amount asked for. The basis of the allotment will be made public tomorrow morning. DWB EdD 106 November 2, 1939 My dear Mr. President: I am inclosing herewith a copy of a cable from Berlin giving a report of a conversation between the First Secretary of the American Embassy and Dr. Schacht. Yours sincerely, (Bigned) H. Morgenthau, Jr. The President, The White House. By hand 107 November s. 1000 n dear M. President: I as inclesing herewith s copy of a cable from Serlin giving & report of a conversation between the First Secretary of the American Fabassy and Dr. Schasht. Yours sincerely, (Signed) H. Morgenthau, Jr. The President, the white House. 108 November 2, 1939 my dear Mr. President: I an inclosing herewith a copy of & sable from Berlin giving a report of a conversation between the First Secretary of the American Embassy and Dr. Schacht. Yours sincerely, (Signed) H. Morgenthau, Jr. The President, The White House. 109 November 2, 1939 POSSIBLE CRIMINAL LIABILITY OF JOSEPH M. SCHENCK, DARRYL F. ZANUCK, WILLIAM GOETZ, WILLIAM B. DOVER AND HARRY KADIS Throughout the day of November 2, 1939, Mesers. Greenbaum, Knollenberg, and Mesars. Foley, Wenchel, Trey, Oftedal and Kndes, conferred concerning the possible criminal liability of any, or all, of Messrs. Schenck, Goets, Zamuck, Dover and Kadis, with respect to the following questions: 1. Bribery of Revenue Agent Kadia in November, 1936. 2. Failure of Schenck, Goets and Zanuck to report taxable profit on exchange of Twentieth Century Pictures Corporation (hereinafter called "Century") stock for Twentieth Century-Fox Film Corporation (hereinafter called "Fox") stock in 1935. 3. Failure of Zanuck to report as taxable income the value of certain Twentieth Century-Fox Film Corporation stock received by him in 1935. 4. Malding a false statement in affidavits filed in 1938 by Schenck, Gosts and Zamuck in a matter within the jurisdiction of the Treasury Department, namely the investiga- tion of their income tax liability for 1935. These points will be discussed in the order named. 1. Bribery of Revenue Agent Kadia in Hovember 1936. Prior to August 22, 1935, Messrs. Schenck, Goats and Zanuck owned all of the stock of Century in the following anounts: 110 -2- Preferred Common Schenck 35,000 40 Goets 35,000 40 Zanuck None 20* In July, 1935 arrangements were made for a statutory merger of Century with Fox, and on or about August 22, 1935 Schenck, Goetz and Zanuck received for their Century stock the following shares of Fox stock: Preferred Common Schenck 55,000 214,000 Goetz 55,000 214,000 Zanuck 22,000 183,000 It is conceded that the value of the Fox preferred and common stock received by each of the Century stockholders was far in excess of the cost basis of his Century stock, and that, therefore, if the exchange was not a tax exempt exchange, a. large taxable profit was realized. None of the Century stockholders reported any taxable pro- fit on the exchange in their income tax returns for 1935 on the theory that the exchange was a tax exempt exchange under section 112(b)(3) * - These were the record holdings. As brought out later, Schenck, Goetz and Zanuck filed affidavits with the Bureau of Internal Revenue in 1938 stating that the beneficial ownership of the Century common stock in August, 1935 was 35-35-30 shares respectively. 111 -3- of the Revenue Act of 1934 which was in force in 1935. In 1936, Kadia, 8 Revenue Agent attached to the Upper District of New York, audited the 1935 income tax returns of Century and Fox, which were, I think, New York corporations, and, in some way not yet ascertained*, was assigned the duty of auditing the return of Schenck who filed his 1935 return in the Upper District of New York, and also the returns of Goets and Zanuck who filed their returns in the Los Angeles District. On December 1, 1936 Kadis submitted his report on his audit of each of the individual taxpayers, in which he said: "On August 22, 1935 the taxpayer exchanged all of his stock in the Twentieth Century Pictures, Inc., which name was changed to the S. G. z. Corporation, for stock in the Twentieth Century-Fox Film Corporation in pursuance to a plan of re- organization which the Bureau held to be nontaxable. **** Mr. Kadis made no mention of the extraordinary fact, which his in- vestigation must have disclosed, that Zanuck had received a considerably larger proportion of the total Fox stock issued to the Century stock- holders than was representative of his proportionate stock holding in Century. It is believed that Kadis made no mention of this fact because he had been bribed by Dover to make a. favorable report on or about November 11, 1936, when Kadis is known to have been alone with Dover in the latter's room at the Waldorf-Astoria in New York City. Dover is Zanuck's business manager and attends to his financial affairs. * - A complete story should be obtained as to how Kadis happened to have assigned to him the audit of each of these returns, including the Fox end Century returns. 112 There is no direct evidence whatsoever that Dover gave Kadis any money or property in November, 1936, or at any other time. There are various indications that Fox, Goets, and Zanuck, through Fox,or Dover or both, bribed Kadis in 1937 and 1938, but such bribery probably took place in California rather than in New York. The immediate question is whether the Department of Justice should be asked to have the United States District Attorney in New York secure an indictment of Dover and Kadia (and possibly Zanuck, Schenck and Goetz on the supposition that Dover was acting as their agent) on the ground that Dover paid, and Kadie received a bribe at the Waldorf-Astoria on or about November 11, 1936. There is a three year statute of limitations on the crime of bribery 80 that unless the indictment 18 secured before November 11, 1939, it would be impossible to indiot Dover or Kadie even though it is definitely ascertained after November 11, 1939, that Dover bribed Kadis in the course of Kadis' visit to Dover at the Waldorf-Astoria. It seems to me beyond the possibility of doubt that the Treasury Department does not have sufficient evidence of bribery in November, 1936 to request an indictment on that ground. I understood that all at the conference agreed with this view. 113 -5- 2. Failure to report taxable profit on exchange of Century stock for Fox stock in 1935. Section 112 (b) (3) of the Revenue Act of 1934 provides: "Stock for stock on reorganization - - No gain or loss shall be recognized if stock or securities in e. corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corpora- tion a party to the reorganisation." Messrs. Schenck, Goets and Zanuck maintain that the exchange of their Century stock for Fox stock falls squarely within the exemption provided for by Section 112 (b) (3). They contend that there is nothing in sub-section (3) (unlike sub-section (5)) which makes the exemption conditional on the stockholders receiving stock of the new corporation in proportion to their holdings in the old. It appears to me that this position is well taken, and that no taxable profit was realized by Messrs. Schenck, Goets and Zenuck on their exchange of Century for Fox stock. If no taxable profit was realized, it is obvious that there was no criminal offense in having failed to report in their returns for 1935 that the Fox stock had been received. 3. Failure of Zanuck to report as taxable income the value of certain of the Fox stock received by him in 1935. It has been noted that Zanuck received Fox stock in excess of the number of shares reflecting his proportionate interest in Century. The Treasury Department maintains that the value of these excess shares -6- 114 is taxable on the ground that they were received not in exchange for Zanuck's Century stock but B.B compenations for agreeing to permit Century to transfer his employment contract to Fox, or his subsequent surrender of his Century contract, or his entering into a new contract with Fox, or for & combination of these. I do not agree with this view, in the absence of evidence that any of the stock wese in fact received for property other than stock or for services rendered or to be rendered. If Zanuck had agreed to work for Fox for a sub- stantially lower salary than he was entitled to receive under his contract with Century, I think there might be a substantial basis for the Department's assumption that there was not a 100 per cent exchange of stock for stock, but the fact seems to be that Zanuck's employment contract with Fox was as favorable as that with Century. I have asked for documentary evidence on this point and reserve judgment until I have seen the documents. The Department has referred to and quoted telegrams exchanged by Zanuck and Schenck while the merger of Century and Fox was under consideration in support of its position, but I perceive nothing in these telegrams that supports the position. If the excess Fox stock received by Zamick in 1935 did not constitute additional compensation, there was, of course, no criminal offense in his having failed to report the value of the stock as taxable income. 4. Making a false statement in affidavits filed in 1938. On December 23, 1938, Schenck, Gosts and Zanuck caused to be delivered to the Treasury Department's investigating agents at Los Angeles affidavits stating that: "The common and preferred stock of the reorganized company which they received upon the exchange of their common stock of the old Twentieth Century Pictures, Inc. was on the exact pro rata basis of their actual ownership of COMMON stock of said old Twentieth Century Pictures, Inc., to wit, 35% to Schenck, 35% to Goets and 30% to Zanuck." 135 -7- It 1a believed that the statement in the affidavit and the other similar statements were untrue and that Zanuck in fact had only a 20 per cent in the Century common stock. The principal ground for this view is that on May 5, 1935, Zanuck telegraphed Louis B. Mayer: "Our present division of 40-40-20 is okay now because Joe furnished releasing organization and Billy furnished finance end I produced pictures. But now that 1a all over and it seems only fair that in the new deal we should all share equally as certainly my job and new responsibility entitles me to at least get what they get." No dividends were paid on the common stock of Century, 80 that this important indication of stock ownership is not available. Mr. Wenchel suggests that the action of Messrs. Schenck, Goets and Zanuck in misrepresenting the facts concerning the stockholdings in Con- tury was in itself 6. crime under Section 35 of the Criminal Code, as amended (U. S. C. Title 18, Sec. 88), which provides that: "Whoever shall *** make *** any *** affidavit *** knowing the same to contain any fraudulent or fictitious statement *** in any matter within the jurisdiction of any department *** of the United States *** shall be fined not more than $10,000, or imprisoned not more than 10 years, or both." The context of the language quoted might lend some support to the contention that Section 35 applies only to the making of claims against the United States, but offhand, I agree with Mr. Wenchel that Section 35 is applicable to affidavite filed with the Treasury Department in the course of an investigation by the Department of tax liability. If so, the fact that no tax liability was avoided because none actually exists does not, in my opinion, render the statute inapplicable, and 16 this view is sustained by the decision of the United States Circuit Court of Appeals in the Second Circuit in United States V. Mellon, et al., 96 F. (2d) 462 (1938), cert. denied 304 U. 8. 586. Other Points Not Fully Discussed. There is considerable evidence that one or all of Schenck, Goetz and Zanuck were instrumental through Fox or Dover or directly in bribing Mr. Kadia in 1937 and 1938. It seems to no highly advisable that further evidence be sought on this point with a view to prosecution, probably in California. There 18 strong evidence in support of the view that Schenck filed fraudulent income tax returns for 1935, 1936 and 1937 (wholly apart from the Fox stock matter). Tie did not go into the details of these additional points and I shall, therefore, not discuss them at this time beyond stating that the case against Schenck for additional taxes, civil fraud and probably criminal liability - particularly for the year 1935 in connection with a loss claimed on an apparently fictitious sale of stock - seems to be strong. Although I would wish to give the matter further consideration before making a. final recommendation my present view is that the case against Schenck for 1935 on account of items other than the Fox stock 1a so strong that the case ought to be presented to the Grand Jury in New York, where Schenck's income tax return for 1935 was filed. There is, however, no occasion to make an immediate decision on this point since the statute will not run for several years. In the course of the Grand Jury investigation on the 1935 return I believe that a 117 -9- great deal of other important matter may well be brought out, including evidence to support our belief that Kadis has been bribed by Schenck, et al. Burnhand Knowleng knowing November 2, 1939 original smin & Seery by miskenly af330 on 11-3'39 POSSIBLE CRIMINAL LIABILITY OF JOSEPH the DARBIL & ZANDCK, STATEM GOSTZ. WILLIAM De DOVER AND HARRY KADIS 118 Throughout the day of November 2, 1939, Necess. Greenbaus, Knollenberg, and Besore. Foley, Renchel, Trey, Oftede: and Indes, conferred conserning the possible original liability of any, or all, of Mesors. Schenck, Goats, Zanuck, Dover and Kadim, with respect to the following questions: 1. Bribery of Revenue Agent Kndia in November, 1936. 2. Failure of Schenck, Gosts and Zenuck to report taxable profit on exchange of Twentieth Century Pictures Corporation (hereinafter called "Century") stock for Twentieth Century-Pox Film Corporation (hereinafter called "Yox") stock in 1935. 3. Failure of Zanuck to report as taxable income the value of certain Twentieth Century-Fox Pilm Corporation stock received by him in 1935. 4. Making #: false statement in affidavits filed in 1938 by Scheack, Gools and Zanuek in a catter within the jurisdiction of the Treasury Department, namely the Investige- tion of their income tax liability for 1935. These points will be discussed in the order cased, 1. Bribery of Revenue Acent Kadia in November 1936 Prior to August 22, 1935, Mesors. Schenck, Goets and lanuok owned all of the stock of Century in the following amounts: 119 - 2 - Preferred Common Schenck 35,000 40 Goots 35,000 40 Zenuck Some 200 In July, 1935 arrengements were made for a statutory merger of Century with Fox, and on or about August 22, 1935 Schenck, Goats and Zanuck received for their Century stock the following shares of Fox stocks Preferred Common Schenek 55,000 214,000 Goots 55,000 214,000 Zenuck 22,000 183,000 It is conceded that the value of the Fox preferred and 003500 stock reseived by each of the Century stockholders was far in excess of the cost basis of his Century stock, and that, therefore, if the exchange was not a tax exempt exchange, a large taxable profit was realized. Nome of the Century stockholders reported any taxable pro- fit on the exchange in their income tex returns for 1935 on the theory that the exchange we a tax exempt exchange under section 112(b)(3 These were the record holdings. As brought out later, Schenek, Goots and Zanuck filed affidavite with the Bureau of Internal Revenue in 1938 stating that the beneficial ownership of the Century conson stock in August, 1935 was 35-35-30 shares respectively. 120 - 8 - of the Revenue lot of 1954 which me in force In 1935. In 1956, Kadia, & Revenue Agent attached to the Upper District of New York, audited the 1985 income tax returns of Century and Fox, which were, I think, les York corporations, and, in some say not yet uscertained*, was assigned the duty of auditing the return of Echenok who filed his 1935 return in the Upper District of New York, and also the returns of Goots and Zanuck who filed their returns is the Los Angeles District. On December 1, 1956 Kadis submited his report on his audit of +ach of the individual taxpayers, in which he saids "On August 22, 1935 the taxpayer exchanged all of his stock in the Twentieth Century Pictures, Inc., which name was changed to the S. G. 1. Corporation, for stock in the Twentieth Century-Fox Film Corporation in pursuance to a plan of re- organization which the Bureau held to be montaxable. 1148 Mr. Kadie made no mention of the extraordinary fact, which his in- vestigation aust have disclosed, that Zenuck had received a considerably larger proportion of the total Fox stock issued to the Century stock- bolders then 118 representative of his proportions te stock holding in Century. It is believed that Radia made no montion of this fact because be bad been bribed by Dever to sake I favorable report on or about November 11, 1938, when Kadia is known to have been alone with Dever in the latter's FOOD at the Malderf-Astoria in New York City. Dover is Zanuck's business manager and attends to his financial affeirs. - A complete story should be obtained no to how Endia happened to have assigned to his the audit of each of these returns, including the Fox and Century returns. 121 + There is no direct evidence whatsoever that Dover gave Kadis any money or property in November, 1936, or at any other time. There are various indications that Fox, Gosts, and Zamuck, through Fox, or Dower or both, bribed Kadia in 1937 and 1938, but such bribery probably took place in Celifornia rather than in New York. The immediate question is whether the Department of Justice should be asked to have the United States District Attorney in New York secure an indictment of Dover and Kadie (and possibly Zenuck, Schenek and Goets on the supposition that Dover Will acting as their agent) on the ground that Dover paid, and Kadie received a bribe at the Waldorf-Astoria on or about November 11, 1936. There is a three year statute of limitations on the crime of bribery so that unless the indictment is secured before November 11, 1939, it sould be impossible to indiet Dover or Kadia even though it is definitely accertained after November 11, 1939, that Dover bribed Endis in the course of Kadia' visit to Dover at the Baldorf-Astoria, It secus to as beyond the possibility of doubt that the Treasury Department does not have sufficient evidence of bribery in Nevember, 1936 to request an indictment on that ground. I understood that all at the conference agreed with this view. Regraded Unclassified 22 2. Failure to report terable profit on exchange of Century stock for Fox stock in 1935. Section 112(b)(3) of Who Revenue Act of 1934 provides: "Stock for stock OB reorganization. -- gain or loss shall be recognised if stock or socurities in 4 corporation & porty to 6 reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities La such corporation or in another corpors- tion a party to the reorgenization." Mesors. Schemek, Goets sac Zenuck asintain toot the exchange of their Century stock for Foz stock fails squarely within the exemption provided for by Section 112 (b) (3). They contend tost there is nothing in sub-section (3) (unlike sub-section (5)) which Boses the exemption conditional 00 the stockholders receiving stock of the new corporation in proportion to their holdings in the old. It appears to lae that this position is well taken, And that no taxable profit was realized by Mesars. Schenck, Conts and Zensck on their exchange of Century for For stock. If no taxable profit was realized, it is obvious that there une no criminal offense in having foiled to report in their returns for 1935 that the Fox stock had been received. 3. Failure of Zanuck to report as taxable Income the value of certain of Lae Fox stock received by his in 1935. It has been noted that Zanuck received Fox stock in 0X0068 of the cusber of shares reflecting his proportionate interest in Century. The Treasury Department anist ins that the value of these excess abaros Regraded Unclassified 6 123 is tamble on the ground that they were received not in exchange for Demok's Century steek but as compensation for agreeing to peradt Century to transfer bis employment contract to Fex, or his subsequant surrenter of his Century contract, or his entering into 6 nov contract with Fox, or for 4 combination of these. I do net agree with this view, in the absence of evidence that any of the stock was in fact received for property other than stock or for services rendered or to be rendered. If Zamuek had agreed to work for Fox for 8 sub- stantially lower salary than he was entitled to receive under his contract with Century, I think there might be a substantial basis for the Department's 16- susption that there was not a 100 per cent exchange of stock for stock, but the fact seens to be that Zamuck's employment contract with Fox vas as favorable as that with Century. I have asked for documentary ovidence on this point and reserve judgesnt until I have seen the documents. The Department has referred to end quoted telegrame exchanged by Zarrack and Schenek while the marger of Century and Fox was under consideration in support of its position, but I perceive nothing in these tolegrass that supports the position. If the 0x0055 For stock received by Banuck in 1935 did not constitute additional compensation, there vos, of course, no criminal offense in his have ing failed to report the value of the stock as taxable income. 4. in affidavite filed in 1938. On December 23, 1938, Beheack, Goots and Issuck caused to be delivered to the Treasury Department's investigating agents at Lee Angeles affidavite stating thats The - and preferred stock of the reorganized company which exchange of their - stock of the old Twentdeth Centary Pictures, Inc., was - the exact - rate basis of their actual emerchip of common stock of said old Twentieth Century Pictures, Inc., to wit, 35% to Schemek, 35% to Gosts and 305 to 124 -1- It 10 believed that the statement in the affidavit and the other similer statements were untrue and that Zamuck in fact hed only a 20 per cont in the Century common stock. The principal ground for this view 1a that on May 5, 1985, Zanuck telegraphed Louis B. Mayers "Our present division of 40-40-20 le okay now because Joe furnished releasing organization and Billy furnished finance and I produced pictures. But now that is all over and it seens only fair that in the now deel ve should all share equally M certainly my job and new responsibility entitles me to et least got what they get." do dividends were paid on the common stock of Century, 60 that this important indication of stock ownership is not available. Mr. Fenchel suggests that the action of Messrs. Schenck, Goots and Zeauck in micropresenting the facts concerning the stockholdings in Code Lury WOB in itself a orine under Section 85 of the Crininal Code, AS enended (U. S. C. Title 18, Sec. $8), which provides thats "thoever shall 000 make - any *** affidavit --- knowing the name to contain any fraudulent or fictitious statoment in any matter within the jurisdiction of any department --- of the United States --- shall be flood not more than $10,000, or imprisoned not more then 10 years, or both." The context of the language quoted might Lend some support to the contention that Section 25 applies only to the working of claims against the United States, but offheed, I agree with Mr. Venchel that Section 55 La applicable to affidevits filed -1th the Treasury Department in the course of 10 investigation by the Department of tex liability. If no, the frot that no tex licidlity ras evoided because none notually existe Goos not, in my opinion, reader the statute impolicable, end Regraded Unclassified - . - 125 take visa is sustained by the decision of the United States Circuit Court of Appeals in the Second Circuit in United States V. Mallon, et alos 96 7. (24) 482 (1989): carb. danied 304 U.S. 005, other Points Net Bully Discussed. There is considerable evidence that one or all of Schemok, Goots and Zenuck vate instrumental through Fox or Dever or directly is bribing Mr. Kadie in 1937 end 1938. It seens to me highly advisable that further evidence be sought - this point with a view to pros- seution, probably in California. There 18 strong evidence in support of the view that Schenek filed fredulent income tax returns for 1935, 1956 and 1937 (whelly spart from the Fox stock matter). To did not @ into the details of these additional points and I shall, therefore, not discuss them at this time beyond stating that the case against Schemek for additional taxes, civil frend and probably oriminal liability - particularly for the year 1935 is commention with a Less elained on on apparently fictitious sale of stock - seles to be strong. Although I would visab to are the matter further consideration before neking a final recommendation, - present view 10 that the case against Schemek for 1955 as account of items other them the Fez stock is ⑉ strong that the case ought to be presented to the Grand Jury is New York, where Dehensk's income tax return for 1935 was filed. There 10, however, no conseion to make as immediate decision at this point eines the statute will not res for several years. In the course of the Great Jury investigation - the 1935 return I believe that . 126 - 9 - great deal of other important natter may well be brought out, including ovidence to support our belief that India has been bribed by Schenek, et al. (Signed) Bernhard Knollenberg 127 November 2, 1939 4:20 p.m. HMJr: Hello. Operator: Mr. Jones 18 busy on long distance. I'm waiting for him. 4:24 p.m. HMJr: Hello. Jesse Jones: (Talking aside and cannot be understood.) HMJr: This 18 Jesse -- this is Morgenthau. J: Yes, sir. I was calling you. I want to tell you that the -- the Walcott Amendment failed. HMJr: Yeah. J: I suppose you might have known it. HMJr: Yeah, they told me. J: Ah HMJr: Now whether that leaves you, Jesse, in the clear 18 another question. J: Except -- I think it does, Henry. It leaves us in the clear of anything that we want to do. HMJr: You're -- you're sure of this. J: Well HMJr: Because our boys sort of think that there ought to be something in the -- taken up in conference on it. J: Well, you see the -- the only thing that -- I see, the only thing that, and I haven't checked this with the lawyers - the fact that the House repealed this amendment, it seems to me to counteract or kill the -- the statement by Pittman and Taft and George. 128 - 2 - HMJr: Well, would you be willing to Bee Ed Foley sometime soon and let him J: Yes. HMJr: Would that be all right? J: Yeah. HMJr: Well I'll have Ed call you up. J: All right. HMJr: Thank you BO much. I appreciate your calling. 129 GROUP MEETING November 2, 1939. 9:30 a.m. Present: Mr. Gaston Mr. Bell Mr. Graves Mr. Haas Mr. Cotton Mr. Harris Mr. White Mr. Duffield Mr. Riefler Mr. Viner Mr. Cochran Mr. Thompson Mrs Klotz H.M.Jr: Gaston? Gaston: The Bibb received a message this morning from the Camperdown Radio Station, stating that at 2:27 this morning they had received a message from the S.S. Coulmore, indicating that she was safe. They were satisfied that the message came from the Coulmore, which seemed to end that H.M.Jr: Was that radio a fake? Gaston: We don't know that yet. They weren't able to talk satisfactorily to the Coulmore. H.M.Jr: Didn't you say last night you thought it was a. fake? Harris: Not from anything I had heard. I just wondered whether it was a fake. It seemed 80 queer. Gaston: The radio reception was bad and they weren't able to talk satisfactorily to the Coulmore, but they were satisfied that the ship was safe. H.M.Jr: Who reports that? Gaston: Camperdown Radio Station. H.M.Jr: Where is that? Gaston: Do you know, Basil? Harris: I never heard of it. 130 - 2 - Gaston: Is it a Canadian station? The original report came from Camperdown. Harris: I imagine it is Canadian. Gaston: I think so. H.M.Jr: Anything else? Gaston: I had an invitation to attend a reception at the Russian Embassy and I don't know whether to treat it as an ordinary invitation or not. I thought there might be some angle of policy involved. H.M.Jr: I'm going to be conveniently out of town. Gaston: I see. Cochran: Exchange rates are very steady, still at four dollars. Cotton: I haven't heard from Mr. Hanes yet on this busi- ness, but I.... H.M.Jr: You and I both. Cotton: I imagine it is still in his hands. H.M.Jr: Yes, and I am going to leave it there. Viner: I think we have invitations on our desks, I will turn them over to you, Herbert, if you want to take anybody else along. Gaston: Thank you, I will be in charge of the delegation. H.M.Jr: You both (Riefler and Viner) look very healthy. I will see 1f I can't do something about it. Viner: Do you want him to get another black eye? H.M.Jr: George? Haas: I have nothing this morning. Harris: Nothing. Duffield: Nothing. 131 - 3 - White: Nothing. Graves: Nothing. Bell: If you want to say something at your 10:30 press conference, I suggest the second paragraph (handing memo to Secretary). H.M.Jr: "We have received subscriptions for more than fourteen times the amount the amount that has been made public." It seems successful. Bell: That saves giving an amount, because it may change & hundred million. H.M.Jr: How much? Bell: Might change & hundred million. They do policing yesterday and today and then they cut it down some. H.M.Jr: O. K., what else? Bell: We have received B. request from a Mr. Hellman, in the Department of Commerce, for information as to whether or not there is any competition on the part of the Treasury in selling U. S. Savings bonds. There is a competition, I suppose, with Savings banks. H.M.Jr: Who wanted to know that? Bell: Mr. Hellman, who is working for the Committee on the Hill. Duffield: Monopoly Committee? Bell: Yes. H.M.Jr: Is there any competition? Bell: Yes, and he wanted to know to what extent - whether or not we had had any kicks from banks, and so forth, on the competition of U. S. Savings bonds. H.M.Jr: Well, we have a member on that Committee, you know, O'Connell. 132 - 4 - Bell: Yes, I know. This gentleman is working for the Committee and he gets up memoranda on these various points, and he has asked the Postal Savings people to give him a similar report, end I have asked him if he would be good enough to let us see that report before it goes in. H.M.Jr: Send it to O'Connell and ask him what they are after. Bell: They are after all phases of Government competition with private business. It 1s the same old question that has been hanging around Washington for 20 years, not only on this end, but on the purchase of supplies and manufacturing of supplies, ot cetera. R.M.Jr: Do you want to handle it? Bell: Well, I will handle it in a way that won't do them much good. H.M.Jr: Send them a copy of Tom Smith's report to the Ameri- can Bankers, which says that baby bonds should be stopped. Bell: No. H.M.Jr: Wouldn't you do that? Bell: No. H.M.Jr: You don't want to do that? Bell: No, I don't think so. I think I would tell them that we have had very little kicks from bankers on this, and 1f there 18 any competition, it has been insignificant. H.M.Jr: Well, you handle it. What else? Bell: That is all. Thompson: I was wondering If I could have & couple of minutes today about the transfer of Mr. Bell's staff to the Secretary's office. 133 - 5 - H.M.Jr: What do you want me to do, take off my coat and move them? You fellows can stay right now. Nobody has any news. Glad to have seen you all. COPY 134 No. 234 Rangoon, Burma, November 2, 1939. SUBJECT: Proposal to lay reinforced concrete strips on sections of Tunnan-Burma highway in Yunnan. THE HONORABLE THE SECRETARY OF STATE, WASHINGTON, D. C. SIR: I have the honor to report that the construction of parallel reinforced concrete strips two and one-half feet wide and six inches thick for a total distance of about eighty miles, is one of the proposals for the improvement of the Yunnan-Burna highway in Yunnan. The estimated cost of the proposed improvement is Rupees 12,000 a mile, or approximately Rupees 960,000 (about $288,000 at present exchange). Materials required would include about 5,000 tons of cement, steel for reinforcement, and asphalt for expansion joints. It is said that cement produced in Burns would be used. The proposal is that of P. Y. Tan, director of the Yunnan-Durms highway in Tunnan. The reinforced concrete strips would be laid at places between the Burma border and Pacshan, particularly in the Mangshih and Lungling sections, where the road became impassable at times during the rainy season this year. Concrete Road Link Near Rangoon Inspected. A seven-mile stretch of parallel reinforced concrete strips was built in the Rangoon district two years ago as part of a road road 135 - 2 - to the storage facilities of nov municipal waterworks, and it issaid to have withstood heavy traffic without damage during the last two rainy seasons. This stretch of roadway vas inspected by Mr. Manrice E. Sheahan, Vice President-Treasurer of the Keeshin Freight Lines, Incorporated, of Chicago, and by Dr. Francis I. Pan, of the Chinese Ministry of Communications, when they were here in October. Mr. Sheahan reported that the strips were laid on a. solid laterite foundation, and he said that unless the road foundation in Yunnan was strong there would be danger of truck traffic breaking up the concrete. He expected to confer with the director of the Tunnan-Burma highway concerning the proposed construction after inspecting the highway. According to Chinese reports, the sum of Ch. $13,000,000. or more than U.S. $1,000,000 at present exchange, has been made available for the improvement of the Yunnan section of the Yunnan- Burma highway during the dry season now opening. Improvement of Burns Section Starts. The Defense Department of the Government of Burna reports that considerable work is already in progress under the plan to nake the Burma section of the Yunnan-Burna highway a "first-class" road before the rainy season of 1940 (reference despatch no. 207, of August 12, 1939). It is said that a proposal to use reinforced concrete strips on that section vas considered by the Public Works engineers, but that it was rejected on the ground that such con- struction would be much more costly, and that it would offer no advantage over a tar-surfaced nacadas road. The surfacing of the the 136 - 3 - the metalled road with tar is expected to cut down maintenance costs at least 60 percent. It is stated that the engineers in charge of the improvement of the highway from Lashio to the border are confident that the work can be completed during the next six months. Respectfully yours, Austin C. Brady American Consul Distribution: 1. Original and four copies to Department. 2. Copy to American Embassy, London. 3. Copy to American Embassy, Chungking. 4. Copy to American Consulate General, Calcutta. 5. Copy to American Consulate, Yunnanfu. 800 ACB/cp original reti to Hanes 11-2-31 by Home at luncheon 137 November 2, 1939 Tot The Secretary Treat Mr. Names Testorday I had persuaded John Williams to a to Oustemala. He asked for 24 hours is which to explore the situation further before asking President Conant for leave of absence in order to make the trip. Mr. Williams has game into this matter thoroughly with people is State Department, and perhaps with others. with the result that he advised as this norning that he definitely cannot undertake the mission at this time. Mr. Williams card that If the conference is postponed until January he will then be delighted to nake the journey as this would give his ample time is which to get ready. and also the conference beginning here on November 15th with representatives from 21 American Republics vill have become history. Ky recommendation to you is asffellows: (1) Unless some substantial personality connected with the Treasury or the Federal Reserve heads the mission the Treasury is going to be placed in a most unfortunate light. (2) Ve have exhausted all possibilities and have no further suggestions on a NAB to represent the Treasury. (3) I understand that Mr. Duggan of the State Department has stated that he will refuse to go valess some senior representative from Treasury is willing to attend. (4) This brings no to the conclusion that the Treasury should notify State Department that It is in our opinion highly desirable that the Quatomala conference be postponed until January, and an agreement be obtained from John Villiams as this time as to the date he will be available for the journay. (5) That the State Department be authorised to announce to the South American countries at this time that Mr. Williams will head the mission. and that ve have asked for this postponsment due to the fact that neither Mr. Villiams nor any other senior executive of the Treasury can possibly leave Washington me. (6) I do not believe there is any other alternative. and feel in view of the agenda for the Outsmale conference that it would be suicidal from our standpoint to let anyone represent as who 10 not fully qualified to Mr. Hanes handed original to Secretary at luncheon today - 11-2-39 138 - 2 . discuss all phases of, (a) the gold standard, (b) currency stabilization, (e) foreign exchange policy. (a) a thorough familiarity with the declarations and recommendations adepted at the Montevidos. Busnes Aires and Lima conferences, (e) the policy of central banks and their relationship to the States.,X) the increase and extension of credit to the various countries in all its phases. (7) I hope you can persuade the Secretary of State to postpone the conference. 139 RE COLOMBIAN FINANCE November 2, 1939. 3:30 p.m. Present: Mr. Welles Mr. Feis Mr. Frank Mr. Jones Mr. Collado Mr. Duggan Mr. Cotton Mr. Riefler Mr. Hanes Mr. White Mr. Cochran H.M.Jr: The reason that we called this meeting today is that this committee of Mr. Jones and Mr. Welles and myself were meeting, with the approval of the President, to try to work out B. formula to solve the financial difficulties of "A" country in this hemisphere, having solved our own, completely. The question comes up of their debts to private citizens and I think in the course of one of the meetings at luncheon that we had, you (Frank) said that SEC had a lot of information on the debts owed by South American Republics to our citizens. Frank: I may have been over-stating. I think we have some data. H.M.Jr: Well, with that in mind, we asked 1f you would come over and tell us what you felt the SEC could do to be helpful in this matter. Frank: I wish I had known that. I wanted to bring my man along, who is much more familiar with it than I. You (Feis) know Lincoln. I think he 1s pretty well informed. I ought to bring him, because H.M.Jr: I thought you knew. Frank: I didn't know you wanted to get that information today. I may be able to get him now. White: Are you sure the Secretary has in mind the specific situation as to H.M.Jr: I don't mean the data, in dollars. 140 - 2 - Trank: No, I know. H.M.Jr: How far could you go, legally, and how far would you like to go? Prank: We have got the problem, of course, of the regis- tration of those securities and the question is how far we can go within the limits of that statute to obviate difficulties that might arise in dis- closures. I don't know how far we can go. I think we are somewhat straight-jacketed, I am not sure. The man that I should have brought over is Lincoln, who, as Mr. Feis knows, did B. great deal of work under Bill Douglas in connection with the Protective Committee studies on foreign bonds, and who since has been in touch with the registration in connection with those and with that Board of Visitors that scrutinized, to some extent, the activities of the Foreign Bondholders Council. He has been the man that was on the firing line there. My own first-hand knowledge of it is very limited. E.M.Jr: I see, Hanes: I thought it was rather to find out if the SEC couldn't be helpful in the Protective Committee work for the private investors; in other words, looking after the interests of the private In- vestors in this country, to whom are already owed monies by South American countries. Frank: I think they could. Hances With the idea of exploring the possibility of getting the SEC's cooperation with the Treasury, State, and Mr. Jones, when we are about to lend money to South America, what kind of a settlement could you make with the bondholders of this coun- try, with the SEC looking after the investors' interest and to keep them apprised of the kind of deal we were trying to make with the investors in this country, 80 that the problem wouldn't crop up of the SEC saying, "This isn't a fair deal from the standpoint of the SEC for our investors in this country;" in other words, to take the SEC right along with us every way. 141 - 3 - Frank: We will be delighted to do it. I will speak for myself at the moment, but I think the Commissioner would go along in any way that we could on the basis of our statutory powers or extra-statutory methods, because I think it is an important problem, both for the investors and for the welfare of the country in South America. Jones: You would have to register any new securities, wouldn't you? Frank: Yes, sir. Jones: You would have to come in on that? Frank: We would have to come in on that. Jones: So, 1f a new security was worked out for the public, you would have to do that? Frank: That is correct, and any committees that were formed would have to register. Hanes: You would have to pass on the committees, too, wouldn't you? Frank: They would have to register their material. Jones: The committee for the bondholders. Feis: In most of the settlements that have been recommended, there haven't been any new securities. As 8. matter of fact, I can only think of one or two, offhand, that involved any new registration. H.M.Jr: The registration Frank: The registration, so far, has been Jones: Could you, if the old bonds - if there is not a new issue, but they were merely stamping an old bond, changing the terms, I assume you would have to con- cur in that, or would you? Frank: I think 80. We got a decision from the Court of Appeals in the Second Circuit last year, involving a domestic company, in which it was held that 8. renewal or extension was a security and that soliciting of an extension was the soliciting of a security. 142 - 4 - Hanes: You would have to? Frank: That Associated Gas case. Hanes: They would have to apply to you before they could solicit, wouldn't they? Frank: I think that is correct. Jones: And you would have to approve that? Frank: Yes, and also they will have to file their data on the registration form and we would have to be satisfied that that was correct, that is, that it was honest. Jones: It probably would not be necessary, you think, then, to issue B. new bond, but merely to say instead of paying eight percent interest, they were going to pay four percent interest? Frank: I don't think there was anything in our statute that would affect that. They would have to register, but there is no reason why they couldn't do it, as far as our statute was concerned. Welles: Without prior approval? Frank: We don't have to approve the security. We don't have to approve the issue, as such. Feis: As I say, the settlements that were reached, there were new securities issued in only one or two cases and unless I am mistaken, there has been no new registration certificate required except in connection with the listing on exchange, with which you already were concerned. Frank: That is right, their annual reports. For instance, this recent program against the German bonds, which was discontinued because they withdrew, involved the failure to bring their data up to date in con- nection with their solicitations of conversion bonds. H.M.Jr: Let me ask this question. Confidentially, the State Department has selected Colombia as the country that we are going to try to do & job for. In connection 143 - 5 - with their private debt, would you think over, talk over with the Commission, how much assistance you could give us in coming to some sort of an agreement? Frank: Yes, sir. H.M.Jr: I mean, Just how far you can go and how far you would like to go, not just to sit back and wait until the stuff is brought to you. Frank: I could say - I am sure we would be delighted to be helpful in any possible way and I think pro- bably we can be, don't you (Feis) think so, or don't you? Feis: I have no opinion. Frank: Well, you know what the contacts have heretofore been. Jones: I have got documentary evidence here to submit. I would like to submit that to the meeting. H.M.Jr: I will have to give this to one of the Spanish students. Jones: A man read in the paper about this committee and sent me a bond and says he has 198 more just like it. Welles: What country was that? Duggan: This is the Bank of the State of Rio de Janeiro. H.M.Jr: Mr. Welles and I, at least, are glad that we know that they know where to go. We will have to open up & new department. Jones: They knew they couldn't get anything out of the Treasury. H.M.Jr: Well, after they 800 you have a successful financing... Jones: Then I get this letter. 144 - 6 - Hanes: What 1s it, a bond on the Duggan: It is B. bond of a bank, not of any federal govern- ment. I never heard of that issue. It 18 an issue Jones: What is the date of it, when was it issued? H.M.Jr: 1900. Collado: It 18 a mortgage bond issued by a State bank. Jones: S. W. Straus & Company, or something like that? Feis: Probably, yes. Jones: Well, I guess we Frank: Mr. Secretary, I would just like to say I am here as an individual and what I said, of course, I have got to take back to my Commission. I suggest I do this, take it back and get their views and let you know just what data we have, what mechanisms we have and just how we can be helpful. Supposing I indicate that to you? H.M.Jr: At a fairly early date? Frank: Yes, indeed, sometime tomorrow. Welles: May I clear up this one point. If I understand correctly, what it really amounts to is whether the SEC feels it has any statutory power to represent the private bondholders in a negotiation. Frank: I would doubt that. As a matter of fact, I can say unequivocably that we have no statutory power. I know that. John knows that. Jones: You will just have to keep us in line. Frank: We will have to see that the lines are kept open, but we have no power to represent anybody more than anybody here would. Somebody over in our shop might raise captious objections about registration form or solicitation material. 145 - 7 - Jones: How much will you (Duggan) give me for it? Duggan: About three cents. Jones: Sold! Duggan: That went into default before the depression, Mr. Jones. 1927 was the last coupon. Jones: Maybe it will come to life. Three cents? Duggan: That is high. H.M.Jr: Well, while we have the benefit of Mr. Frank's presence, does anybody want to ask him anything other than if he would take it up with the Com- mission and see how far they can go? Jones: I suppose we ought to do that. Frank: Yes. I can say, without going back to the Com- mission, that we have no statutory power to repre- sent anybody. Jones: No, you just.... Frank: Any more than you would, Mr. Jones, and less, perhaps. Jones: If it comes to the registration, of course you have got to do that, and if they don't even stamp the old bonds.... Frank: I would think so, on the basis I mentioned, but I will let you know about that. Jones: I think you ought to do that in the interest of the bondholders. Frank: I think 80. Hanes: The bondholders would accuse you of not looking out for their interest 1f you let some phoney deal ride. Jones: That is probably as far as you can go, too, isn't it? Frank: I think so. 146 - 8 - H.M.Jr: Do you want to ask these gentlemen anything? Frank: No, I have nothing to ask. H.M.Jr: I don't think we can do much more today. Welles: No. Frank: I will send that letter promptly, and I will send copies to you, Mr. Jones, and you, Mr. Welles. 147 No. 235 COPY Rangoon, Burma, November 2, 1939. CONFIDENTIAL SUBJECT: Estimate of cost of operating and maintaining a motor-transport system in China. THE HONORABLE THE SECRETARY OF STATE WASHINGTON, D. 0. mitro SIR: I have the honor to report that the annual cost of operating and maintaining & motor-transport aystem in China covering 7,000 kilometers (4,350 miles) and involving 5,000 motor vehicles would be Ch,$121,051,061 (about US$10,000,000 at present exchange), according to an estimate made in a report prepared for the per- sonal information of Dr. H. H. Kung, President of the Executive Tuan of China (Premier) and Minister of Finance, by Mr. D. F. Myers, an American mechanical engineer who is with the Ministry of Finance in an advisory capacity. Mr. Myers' report was presented to Dr. Kung on August 19, 1939. and it beare a notation to the effect that it was "approved in principle" by Dr. Kung on September 5. 1939. A copy VOS turned over to Mr. Maurice 3. Sheahan, Vice President- Treasurer of the Keeshin Freight Lines, Incorporated, of Chicago, for his information, and this copy Mr. Sheahan had with him when he came to Rengoon in October. Heavy Expenditures for Supplies. The estimate of annual cost included supplies, depreciation, salaries, interest, overhead charges, and handling charges. of the total estimated, supplies were abown as requiring ch.$104,450,475 (about US$8,878,000 at present exchange). The principal supplies needed and the costs in United States currency were net down as follower gasoline, 25,000,000 gallons, $6,250,000; diesel 011, 1,000,000 gallons Regraded Unclassified 148 a , . $200,000; lubricating oil, 100,000 gallons, $100,000; spare parts, $300,000; tires and tubes, 2,000, $55,000. The report stated that on the basis of 5,000 motor vehicles operating 200,000,000 kilometers, serviced and maintained under the system outlined, the cost would be Ch.$0.6053 (now about US$0.05) & kilometer. To naugurate a motor-transport system such as that contemplated, Mr. Myers estimated that a capital outlay of US$497,500 and Ch.$2,967,500 (about US$252,000) would be required. He placed the mumber of workshops necessary at 157. Roads in the Northwest were not included in the calculations, the highway network consisting only of the following units: Tunnanfu to Burma border, 975 kilomoters; Chungking to Yunnanfu, 1,165; Luichow to Tunnanfu, 915; Eweiyang to Chen-nan-Kwan, 1,045: Changsha to Iveiyang, 800; Eweilin to Ta Tung, 306; Hochi to Kaopin, 520; San Chi Chang to San Chien Pan, 820; Chengtu to Chungking, 445. Tunnan-Burma Highway Needs. Mr. Myers, in company with Mr. Tsang Ou, a member of the Executive Yuan of China, traveled over the Tunnan-Burna highway in both directions during the recent rainy season, making the round trip in the month of July (reference despatch no. 198, of July 25, 1939). He recorded as his convictions in regard to that highway that in order to get anything like an adequate return from the money already expended con- siderable additional money would have to be spent; that until the road was improved there was little use of maintaining trucks in good condition; that control of drivers and of traffic generally was essential, and that control of maintenance, service and supply should be in the hands of & sings agency. He observed that the equipment purchased by the Highway Administration was of little use except for construction purposes, and that there was great need for equipment for the removal of earth slides, which were then occurring daily. 149 - 3 - Pacilities for Export Via Rangoon. With reference to the shipment of export cargo from China, Mr. Myers held that some of the cargo should be sent via Bangoon in order to assure the Burna officials that their action in providing a road and in reducing freight rates had not been "in vain". He stated that the head of the Burma Railways had told his that the Lashio branch was capable of handling 60,000 tona a month - 1,000 tons a day in each direction, and that a maximum of twelve trains a day, each carrying 180 to 200 tone, was possible. Expenditures on Burna Section of Highway. Information obtained by Mr. Myers concerning expenditures on the Dursa section of the Tunnan-Burna highway vse given in his report as follows: Cost to date, exclusive of expenditure in 1938, Rupees 700,000 (about $252,000); expenditure in 1938, Rupees 369,018 (about $132,846); appropriations for making road "first class" - materials, Rupees 250,000 ($75,000 at present exchange), engineering and labor, Rupees 300,000 ($90,000 at present exchange); total expenditure, Rupees 1,619,018 (about $549,846). The length of the Burma section is 116 miles. Respectfully yours, Austin C. Brady American Consul Distribution: 1. Original and four copies to Department 2. Copy to Embassy, London. 3. Copy to Embassy, Chungking. 800 4. Copy to Consulate General, Calcutta. 5. Copy to Consulate, Tunnanfu. ACB/DP Regraded Unclassified 150 November 3, 1939 The President asked me what I thought he ought to tell Bullitt in regard to the attached and I said that he should have Monnet come to this country. Sub- sequently I told the President the whole story about Monnet being Sir John Monnet and how he got this through the intervention of Sir Robert Kindersley and the whole hook-up with Lazard Freres. THE WHITE HOUSE WASHINGTON November 3, 1939 CONFIDENTIAL MEMORANDUM FOR H. M. Jr., Please read and return. What do you think I should say to Bullitt? F. D. R. Enclosures Regraded Unclassified Paris, October 18, 1939. Personal and Strictly Confidential Dear Mr. President: I enclose herewith the agreement drawn up by the British Government and Jean Monnet covering economic cooperation. Personally, I think Monnet should head the Committee in London, and I should like to see Bob Brand at the head of the Joint Purchasing Com- mission in the United States. In any event, I hope that Monnet will go to Washington to put through the business of enlarging the productive capacity of our airplane industry. The experience he had last winter has given him a knowledge of the possibilities of our industry that no one else in either France or England possesses - and every day will count. I don't like to say so in 8 telegram, but I really believe that there is an enormous danger that the German Air Force will be able to win this war for The Honorable Franklin D. Roosevelt, President of the United States of America, Washington, D. C. Regraded Unclassified - 2 - for Germany before the planes can begin to come out of our plants in quantity. I think we should encourage the French and British in every way possible to place the largest conceivable orders. If, before those orders are completed, the French and British shall have been defeated, we shall need the planes for our own defense. You may still be interested in that island; but our Navy doesn't seem to be so much interested. I had my Naval Attaché telegraph to the Navy Department the text of the contract that the French Government is prepared to sign, more than ten days ago; and in spite of another telegram from the Naval Attaché asking whe- ther the Navy Department wants to sign this contract, we have had no reply! There has never been any question about the readi- ness of the French Government to let us have the island; but it was very difficult to find a legal adviser of the French Government who had not been mobilized or was not snowed under with war work to go over the contract. I had to push hard. Before you get this letter, the matter probably will be settled. If not, I shall probably send you a telegram couched in diplomatic language expressing the thought - What the Hell! Everyone in Paris is expecting a major German attack to break the moment the present rains stop. Our prepara- tions are superb. I have converted a wine cellar in the basement Regraded Unclassified - 3 - basement of the Embassy Residence, under the front steps, into an abri. It is not in the least bombproof; but I have hung in it the Turkish and Bokharan embroideries that I used to have in my house on the Bosphorus, and it is the last word in Oriental style and comfort, 80 that when the bombs begin to drop you may imagine Offie and myself tucked away in a Selamlik! Our motto is: "We don't mind being killed, but we won't be annoyed." Love and good luck. Yours always, Bill Regraded Unclassified (COPY) SECRET MACHINERY FOR COORDINATION OF ANGLO-FRENCH ECONOMIC WAR EFFORT I. PERMANENT EXECUTIVE COMMITTEES. (a) Composition. Permanent Executive Committees will be formed to provide for Joint Anglo-French action in the various departmental fields, e.g., food, armaments, etc. These Committees will consist of 8. few British and French members appointed by their respective Ministers. It is essential that both French and British members should be selected in such a manner as to carry the required authority with their national Departments, and that they should be given by their Ministers wide enough powers to permit prompt decisions by the Exe- cutive Committees. This point is of the utmost im- portance to the efficient working of the Executive Committeer which are to be permanent organs carrying out joint action and administrative tasks. !!inisterial consultations will take place at meetings to be held either in Paris or London as and when necessary between the !linisterial Heads of the Departments concerned in order to take whatever de- cisions are required in connection with the activities of the Executive Committees, and to give them the necessary Regraded Unclassified - 2 - necessary directions. These meetings will be known as "Councils". (b) Functions. The functions of the Executive Committees will be: (1) To lay down a programme of the requirements of the two countries in the particular field covered by each executive committee and, where possible, to establish an ad hoc inventory of the resources of each country In that field. (2) To secure the best utilization in the common interest of the resources of the two countries in raw materials, means of production etc., and, so far as may be possible, to provide for a fair allocation of cuts arising out of the necessity for the restriction of programmes. (3) Having regard to the above considerations, to formulate Joint Allied programmes of imports. (4) To organize purchases under such agreed programmes of imports in such a way as to prevent all compe- tition between French and British purchases. This will in most cases entail the making of purchases through a single purchasing organization, the form of which should be adapted to suit the particular conditions prevailing in different countries. (5) To ensure that such programmes are effectively carried out. (c) Sphere of Activities. In the first instance Permanent should be forned to deal with: (1) Food. (2) Shipping. (3) Munitions and Raw Materials. (4) 011. (5) Air Production and Supply. The Permanent Executive Committee for Shipping will be entrusted with the important responsibility of providing for the allocation of tennage at the disposal of the Allies (including - 3 - (including neutral tonnage) which is required for carrying out the agreed programmes of imports of the other Executive Committees. It may subsequently be desirable to add to the number of Permanent Executive Committees; moreover Sub-Committees can, if necessary, be formed to deal with particular pro- ducts such as wheat, sugar, chemical products, ores, etc. Coal is a separate subject which will require special treatment. II. ANGLO-FRENCH COORDINATING COMMITTEE. (a) Composition. The Committee should consist of six to eight members and should be drawn from a panel comprising, on the British side, the members of the existing Interdepartmental Committee for Anglo-French Supply and Purchase of War Material etc., on the French side, the Heads of the French Executive Com- mittees in London. The personnel could be varied according to the subjects on the agendum. The committee should have a fulltime Chairman who should be appointed jointly by the two Governments as an Allied Official. Although in no sense an arbitrator, be would do his best from an allied as opposed to a national point of view, to adjust differences and obtain decisions. Although the Committee would sit in London the Chairman must be able to visit Paris frequently to consult with French Ministers. The Committee should normally include representatives of Regraded Unclassified 4 of the Treasury and the Ministry of Economic Warfare on the one hand, and the French Ministries of Finance and Blockade on the other, in order to ensure that the Com- mittee's decisions take into full account the require- ments and the policy of those Departments. (b) Functions: (1) To coordinate the work of the Permanent Executive Committees. (2) To deal with differences of opinion arising out of the supply and purchase of munitions, food, coal and other commodities which af- fect more than one Executive Committee or which raise important questions of principle or priority. (3) To coordinate the work of Allied Purchasing Missions abroad. III. SUPREME WAR COUNCIL. It is contemplated that there should be in due course an Economic Section of the Supreme War Council which will settle broad issues of policy. 12th October, 1939. Regraded Unclassified TREASURY DEPARTMENT 159 INTER OFFICE COMMUNICATION DATE November 3, 1939- TO Secretary Morgenthau FROM Mr. Hass 90A Subject: Wheat export sales and other market data from the Federal Surplus Commodities Corporation. Oct. 24: Winnipeg reported that the English government had bought 2,000,000 bushels of wheat. The visible supply of Canada continues to increase rapidly, with an increase last week of 16,500,000 bushels, bringing their total to 336,566,000 bushels, which 18 the largest on record, as against 174,873,977 bushels A year ago. It was reported today that 250,000 bushels of corn had been sold for shipment from Montreal to England. Oct. 25: Sales of Manitoba wheat to the United Kingdom today are estimated at around 500,000 bushela or more. Exporters are reported to have made purchases of 1,000,000 bushels of Winnipeg futures, but even with this buying the Winnipeg October closed 1/8 lower. London reported that Hungary had sold 36,000 tons of wheat flour and 4,000 tons of feeding flour to Germany. Switzerland 18 buying 20,000 tons of Roumanian wheat. Oct. 26: Broomhall reported that the Australian government 18 negotiating for the sale of an additional 50,000 tone of flour and about 2,300,000 bushels of whest to England. Oct, 27: Reports indicated that rains for the past few days had missed the most important producing sections, failing to reach the hard wheat area where the big wheat acreage 18 located. H. C. Donovan, crop expert, reported that the situation in the Southwest was the worst that he had seen in his 55 years of experience in the grain field. 100 Secretary Morgenthau - 2 Oct. 28: Foreign demand for Canadian cash wheat was slow today. It is said that large amounts of corn are scheduled to be shipped to eastern porte for winter storage 80 that the grain will be in position to ship to Europe in case of a good demand developing later in the season. Oct. 30: It was reported that about 250,000 bushels of Manitoba wheat had been worked to the Continent. Foreign demand was very disappointing. It is estimated that Roumania has sold about 28,500,000 bushels of new crop wheat, and of this amount about 3,500,000 1e destined for Italy. Shipments of wheat for export from Argentina last week amounted to 3,700,000 bushels. Wheat shipments for the year to date from Argentina amount to 3,770,238 tons, against 1,503,0 tone last year during the same period. ICI November 3, 1939 RE: JOSEPH M. SCHENCE, DARRYL F. ZANUCK. WILLIAM GOETZ, WILLIAM B. DOVER AND HARRY KADIS. I concur in Mr. Knollenberg's memorandum dated November 2, 1939 but think it may be helpful to submit the following comments in amplification: 1. The bribery of Revenue Agent Kadis in November, 1936. As stated by Mr. Knollenberg, the Department has not sufficient evidence at the present time to warrant an indictment for the act of bribery alleged to have occurred in November, 1936. However, this does not mean that no criminal action should be taken in connection with the bribery charge, including this specific act. The facts indicate clearly that Agent Kadis was bribed and warrants presentation to a Grand Jury. Such presentation should be 88 part of an investigation into other related matters, as hereafter indicated, and not as an isolated fact. The following are some of the known facts presently susceptible of proof: Special Agent Kadie accepted substantial favors and gratuities from the taxpayers, including the use of a limousine automobile at a cost to Twentieth Century-Fox Film Corporation of almost $3,500; be secured the employment by this company of a young lady of his acquaintance at a compen- sation of $0.00 a week, which employment lasted for several years up to and including February, 1939; be was assigned to a further field investiga- tion in 1938 and promptly notified Dover of this assignment, whereupon, Dover Regraded Unclassified 132 - 2 - cabled Zanuck, who was then in Paris, that he had received a telephone call from Kadis, "our tax man New York", who explained that he had been assigned to the case and felt that this was an "unusually good break falling into his hands instead of others"; Dover, who was neither an attorney or tax expert secured a power of attorney from Mr. and Mrs. Goets, who had their own counsel, and proceeded to New York for the preparation of affidavite; and Kadie actively participated in the preparation of these affidavits. With these and other facts it is believed that bribery can be established, not only as against Kedie but those who gave the bribe. Consideration should also be given to the advisability of pro- ceeding under I. R. C. Section 4047(e), R, S. 3152, BO far as Kadis 18 concerned, and with a conspiracy charge so far as others are concerned. As stated in a memorandum of Elmer Irey dated October 30, 1939 the persons responsible for the bribery and the conspiracy should not escape punishment. The original recommendation of the Bureau in this respect is fully warranted by the known facts. Although this task will be made more difficult by reason of the rather perfunctory Grand Jury investigation already made, the situation is sufficiently serious to warrant further action. The Grand Jury investigation only took one hour and twenty minutes, and consisted of calling two hostile witnesses whose testimony might have been helpful but who were given the opportunity to see the Government's hand and to put white-washing denials in the record. Regraded Unclassified 183 - 3 - In spite of this it is recommended that further action be taken and it is believed that this can be done in connection with the prosecutions hereafter recommended. 2. Failure to report taxable profit on exchange of Century stock for Fox stock in 1935. I agree with Mr. Knollenberg that the reorganization did not result in texable profit to Messrs. Schenck and Goetz. The criminal liability of Messrs. Schenck, Goetz and Zanuck will be discussed in item 4. The tax liability of Zanuck will be discussed in point 3. 3. Failure of Zanuck to report as texable income the value of certain of the Fox stock received by him in 1935, Ae pointed out by Mr. Knollemberg, Zanuck would have no terable guin if the stock he received in the new company was in pursuance of the plan of reorganization "solely for" his Century stock. (Section 112(b)(3)). The documentary evidence as to whether part of this stock was actually received in return for other benefits, such as a more favorable employment contract, is not yet available for our examination. Disparity in the proportion of stock received is indicative that this may be the fact and would seem to warrent the Bureau in meking an assessment for de- ficiency against Zanuok. If this cannot be established, nevertheless, affidavite furnished by Messre. Zanuck, Schenck and Goetz furnish another basis for assessment. In these affidavite dated December 23, 1938 they state, under oath, that Zanuck owned 30 per cent of the old Century stock (I have not seen these af- fidavita, but assume that the excerpts furnished are correctly quoted). Regraded Unclassified 4 184 If it be a fact that Zanuck did own 30 per cent of the stock prior to the reorganization there must have been a taxable gain to him at the time when his interest was increased from 20 per cent to 30 per cent. No such gain has been reported by him and his tax liability for the gain is clear. 4. Making a false statement in affidavits filed in 1938. I agree that section 35 of the Criminal Code is applicable and recommend presentation to a Grand Jury of the facts concerning the acts of Messrs. Schenck, Goets and Zanuck and others. In spite of the conduct of the taxpayers subsequent to the reorganization, it seems doubtful to me whether a conviction could be obtained if there WHB no original tax liability. For the reasons stated above, however, I feel that there was such liability on Zanuck's part. If in fact there was such liability I recommend prosecution of those persons whose acts violated the provisions of section 35. In this connection it should be noted that there is evidence avail- able, to indicate that Messrs. Schenck and Gosts had a financial interest in aiding Zanuck from escaping tax liability. Messrs. Schenck and Goetz induced Zanuck to enter into the plan of reorganization and would be placed in a very difficult position vis-a-vis Zanuck if such reorganiza- tion resulted in tax liability to Zanuck und not to them. It is worthy of note that in the letter appended to the plan of reorganization Messrs. Schenck, Goets and Zanuck indemnified the corporation against tax lia- bility arising out of the reorganization. Tax liability against Zanuck might well 105 - 5 - indicate to them the possibility of tax liability against the corporation. Such liability would have resulted in a huge obligation to Mesars. Schenck and Goetz. This indemnity to the corporation and the surrounding facts indicate strongly that Messrs. Schenck and Goetz may also have agreed to indemmify Zanuck against tax liability. It is in connection with Grand Jury proceedings under section 35, that I feel facts can be developed on the bribery charges against Kadis and the others. Many of these acts occurred in New York, the place where both Schenok and the Corporation filed their returns. It 16 recommended that the criminal proceedings be initiated in the Southern District of New York. 5. Schenck's liability on his 1935, 1936 and 1937 returns. As pointed out by Mr. Knollenberg, there 16 strong evidence, wholly apart from the reorganization question, that Schenck filed fraudulent income tax returns for 1935, 1936 end 1937. This is the subject matter of a letter from the Bureau to the Department of Justice dated July 14, 1939. Although we have had no opportunity to go into this matter fully, my examination of the available papers indicates that in 1935 Schenck took a false deduction of $173,228.33 on an alleged loss resulting from the sale of stock in a Merican corporation. This stock was alleged to have been sold by him in December, 1935 for $50,000, although in that year he received dividends of $33,853 on that stock. The alleged purchaser of the stock apparently was without funds and Schenck provided him with funds to make the so-called payment of $50,000. In this 1935 return Schenok took deductions for expenses of which over $28,000 seemed to be clearly 186 - 6 - false. Although his contract with the corporation entitled him to reimbursement for "reasonable traveling and living expenses while away from home" he made deductions in bis personal return, for what he called business expenses and for such items as an automobile purchased for a lady friend, flowers, salary of his valet, personal barber, etc. In his returns for 1936 and 1937 similar deductions appear. In my opinion there seems ample justification for an additional assessment against him by reason of the alleged loss of stock in 1935 and false deductions for 1935, 1936 and 1937. I likewise feel that the facts warrant e fraud penalty and criminal prosecution. General Comments, Although I do not agree that the known facts bear out the Bureau 58 to its contention that the tax liability resulted to Messrs. Schenck and Goetz by reason of the reorganization, I do agree fully with the recommendations of the Bureau heretofore made that the facts called for criminal prosecution. Indeed, it seems to me that on the basis of the Bureau's investigation it would have been derelict in its duty if it had not made a. recommendation for action by the Department of Justice. Although it may be beyond the scope of this memorandum, nevertheless, I an taking the liberty of making El further suggestion. It is my feeling that where the Bureau makes 6. recommendation for criminal action arising out of a tax situation, an assessment should be made against the taxpayer prior to the institution of criminal proceedings. Such assessment should, of course, not be made without consultation with those officials in the Department of Justice who will be charged with the responsibility of conducting the criminal proceedings. Regraded Unclassified 167 -7- I am cognizant of the difficulties in connection with the adoption of such a new procedure and I understand the reasons why it has been long established policy to postpone making the assessment until after the criminal proceeding. However, I feel that the Supreme Court's decision in the Mitchell case in overruling the Coffey case eliminates many of the objections that heretofore existed. The criminal prosecution of a taxpayer to-day without a prior assessment furnishes the taxpayer with an opportunity to cry "persecution" by alleging that he is being criminally prosecuted without being given an opportunity to pay his tax. Such an argument might prove a weighty one before a jury in prosecution under section 35. It is believed that if the facts warrant an assessment, such an assessment should be made, to remove the inference referred to above, and to make available the implications which such an assessment bears. It is By belief that such procedure would strengthen a prosecution under section 35, and, indeed, any prosecution rising out of & tax fraud. Respectfully submitted, 0 wanted 31% usey I servy any The rearty 100 November S, 1939 mil-39 RE: JOSEPH M, SCHENCK, DARRYL 7. ZANUCK, BILLIAM GOETZ, WILLIAM B, 188 DOVER AND HARRY KADIS, I concur in Mr. Knollenberg's memorandum dated November 2, 1939 but think it may be helpful to submit the following comments in amplification: 1. The bribery of Revenue Agent Kadie in November, 1936. As stated by Mr. Knollenberg, the Department has not sufficient evidence at the precent time to warrant an indictment for the not of bribery alleged to have occurred in November, 1936. However, this does not mean that no criminal action should be taken 10 connection with the bribery charge, including this specific act. The facts indicate clearly that Agent Kadis was bribed and warrante presentation to a Grand Jury. Such presentation should be as part of eu investigation into other related natiors, as hereafter indicated, end not as an isolated fact. The following are some of the known facts presently susceptible of proof: Special Agent Kadie accepted substantial fevors und gratuities from the taxpayers, including the use of a limousine automobile at 4 cost to Twentieth Century-Fox Film Corporation of almost $3,500 he secured the employment by this company of . young lady of his acquaintence at a compan- sation of $100 a week, which employment lasted for several years up to and including February, 19391 he val assigned to . further field investige- Wion in 1938 and promptly notified Dover of this assignment, whereupon, Dover Regraded Unclassified 189 -2- cabled Tanuck, who was then in Paris, that he had received a telephome call from India, "our tax man New York", who explained that be had been assigned to the case and felt that this was an "unusually good break falling into his hands instead of others"; Dover, who was neither an attorney or tax expert secured E. power of attorney from Mr. and Mrs. Goets, who had their own counsel, and proceeded to New York for the preparation of affidavite; and Kadia actively participated in the preparation of these affidavits. With these and other facts it is believed that bribery can be established, not only as against Kadis but those who gave the bribe. Consideration should also be given to the advisability of pro- ceeding under I. E. C. Section 4047(e), R. S. 3152, BQ far 58 Kadis is concerned, and with a conspiracy charge so far as others are concerned. Às stated in 6. memorandum of Elser Irey dated October 30, 1939 the persons responsible for the bribery and the conspiracy should not escape punishment. The original recommendation of the Bureau in this respect is fully warranted by the known facts. Although this task will be made more difficultyby reason of the rather perfunctory Grend Jury investigation already made, the situation is sufficiently serious to warrant further action. The Grand Jury investigation only took one hour and twenty minutes, and consisted of calling two hostile witnesses whose testimony eight have been helpful but who were given the opportunity to see the Government's hand and to put white-sushing denials in the record. Regraded Unclassified 170 - $ In spite of this it is recomended that further action be taken and it is believed that this can be done in connection with the prosecutions hereafter recommended. 2. Failure to report taxable profit on exchange of Century stock for Fox stock in 1935. I agree with Mr. Knollenberg that the reorgan sation did not result in taxable profit to Messrs. Schenek and Gosts. The criminal liability of Messrs. Scheme, Goets and Zanuck will be discussed in item 4. The tax liability of Zamuck will be discussed in point 5. 3. Failure of Zaruck to report as taxable income the value of certain of the Fox stock received by his in 1935. la pointed out by Mr. Knollemberg, Zanuck would have no taxable gain if the stock he received in the new company was in pursuance of the plan of reorgan setion "solely for" his Century stock. (°ection 112(b)(5)). The documentary evidence as to whether part of this stock was actually received in return for other benefits, such as a more favorable employment contract, is not yet available for our examination. Disparity in the proportion of stock received is indicative that this may be the fact and would Been to warrant the Bureau in making an assessment for de- ficiency against Zamick. If this cannot be established, nevertheless, affidavita furnished by Messrs. Zanuck, Schenck and Goetz furnish another basis for assessment. In these affidavits dated December 25, 1958 they state, under oath, that Zamuck owned 30 per cent of the old Century stock (I have not seem these af- fidavits, but assure that the excerpts furnished are correctly quoted). & 171 If it be a fact that Zawack did own 30 per cent of the stock prior to the reorganisation there must have been a taxable gain to his at the time when his interest me increased from 20 per cent to 30 per cent. No such gain has been reported by him and his tax liability for the gain is clear. 4. Making a false statement in affidavite filed in 1938. I agree that section 35 of the Criminal Code is applicable and recommend presentation to a Grand Jury of the facts concerning the acts of Messrs. Schenck, Goets and Zamuck and others. In spite of the conduct of the taxpayers subsequent to the reorganisation, it seems doubtful to no whether a conviction could be obtained if there was no original tax liability. For the reasons stated above, however, I feel that there was such liability on Zanuck's part. If in fact there was such liability I recommend prosecution of those persons whose acts violated the provisions of section 35. In this connection it should be noted that there is evidence avail- able, to indicate that Mesars. Schenck and Goets had a financial interest in aiding Zanuck from escaping tax liability. Meesrs. Schenck and Goets induced Zasuck to enter into the plan of reorganisation end would be placed in a very difficult position Pla-e-fin Zannck if such reorganiza- tion resulted in tax liability to Zanuck and not to them. It is worthy of note that in the letter appended to the plan of reorganisation Memors. Schenck, Gosts and Zanuck indemified the corporation against tax 11a- bility arising out of the reorganization. Tax liability against Termack night well 172 indicate to them the possibility of tax Liability against the corporation. Buch liability would have resulted in a huge obligation to Mesars. Schemek and Gosts. This indemnity to the corporation and the surrounding facts indicate strongly that Measrs. Schenck and Gosts say also have agreed to indemnify Zanuck against tax liability. It is in connection with Grand Jury proceedings under section 35, that I feel facts can be developed on the bribery charges against Kadia and the others. Many of these acts occurred in New York, the place where both Schemck and the Corporation filed their returns. It 1a recomended that the criminal proceedings be initiated in the Southern District of New York. 5. Schenck's liability 98 his 1935, 1936 and 1937 returns. is pointed out by Mr. Enellenberg, there is strong svidence, shelly apart from the reorgenisation question, that Schemek filed fraudulent income tax returns for 1935, 1936 and 1937. This is the subject matter of a letter from the Bureau to the Department of Justice dated July 14, 1939. Although we have had no opportunity to go into this netter fully, my examination of the available papera indicates that in 1935 Schenck took a false deduction of $173,228.33 on an alleged loss resulting from the sale of stock in . Mexican corporation. This stock see alleged to have been sold by his in December, 1935 for $50,000, although in that year he received dividends of $33,853 on that stock. The alleged purchaser of the stock apparently was without funds and Schenck provided him with funds to cake the so-called payment of $50,000. In this 1935 return Schenck took deductions for expenses of shich over $28,000 seesed to be clearly 6 - 173 false. Although his contract with the corporation entitled him to reimbursement for *reasomable traveling and living expenses while away from home be made deductions in his personal return, for what he called business expenses and for such items as an automobile purchased for a lady friend, flowers, salary of his valet, personal barber, etc. In his returns for 1936 and 1937 similar deductions appear. In ay opinion there seess emple justification for an additional assessment against his by reason of the alleged loss of stock in 1935 and false deductions for 1935, 1936 and 1937. I likewise feel that the facts warrant a fraud penalty and criminal prosecution. General Comments. Although I do not agree that the known facts bear out the Bureau as to its contention that the tax liability resulted to Messre. Schenck and Goots by reason of the reorganization, I do agree fully with the recommendations of the Bureau heretofore made that the facts called for criminal presecution. Indeed, it seems to me that on the basis of the Bureau's investigation it would have been derelict in its duty if it had not sade a recommendation for action by the Department of Justice. Although it my be beyond the scope of this memorandum, nevertheless, I an taking the liberty of making a further suggestion. It is K7 feeling that where the Bureau makes . recommendation for criminal action arising out of a tax situation, an assessment should be nade against the taxpayer prior to the institution of criminal proceedings. Such assessment should, of course, not be made without consultation with those officials in the Department of Justice who will be charged with the responsibility of conducting the criminal proceedings. Regraded Unclassified 174 - 7 - I as cognisant of the difficulties in connection with the adoption of such a new procedure and I understand the reasons why it has been long established policy to postpone making the assessment until after the criminal proceeding. However, I feel that the Supreme Court's decision in the Mitchell case in overruling the Coffey case eliminates sany of the objections that heretofore existed. The criminal prosecution of & texpayer to-day without e. prior assessment furnishes the taxpayer with an opportunity to cry "persecution" by alleging that he is being criminally prosecuted without being given an opportunity to pay his tax. Such an argument might prove & weighty one before a. jury in prosecution under section 35. It is believed that if the facts warrant an assesssent, such an assessment should be made, to remove the inference referred to above, and to make available the implications which such an assessment bears. It is by belief that such procedure would strengthen a prosecution under section 35, and, indeed, any prosecution rising out of a tax fraud. Respectfully submitted, 175 November 3, 1939 FOR THE SECRETARY: Attached is the last set of notes on the April meetings which I plan to give to Bob Kintner at present. However, the material which I have had 80 far does not answer two questions, the first of which Bob has already asked me and the second of which I am sure he will ask me as soon as I give him these final two pages. The first question is: Did the British volunteer the information which their Treasury cabled to us through Butterworth, setting forth their financial plans on the outbreak of war? The second question 18: What was the final outcome of the inquiry which the United States Treasury addressed to the Tripartite countries, asking for consultation on their financial plans in the event of a war? Did the consulta- tion ever take place, and if not, why not? ESD PAGES 176,177 PLACED IN BOOK 179, PAGES 272A-B (4/15/39) not read 178 TREASURY DEPARTMENT INTER OFFICE COMMUNICATION W DATE November 3. 1939 TO Secretary Morgenthmu FROM Mr. Cochran The foreign exchange market was more active with greatly increased volume in sterling transactions. At the opening, sterling WAB quoted at 4.00 and short- ly after it Van reported that the Chase Bank had foreign bank orders to sell about L200,000. After the offering of this sterling appeared in the market, the rate eased and in the early afternoon it was quoted at 3.99. The rate remained fairly steady until shortly before the close, when some forced came on the market. It then again receded and closed at 3.98-1/2. Sales of sterling by reporting banks in New York totaled L658,000, from the following sources: Commercial concerns 1 158,000 Foreign banks (Europe, Far East and South America) 1 500,000 Total 1 658,000 Purchases of sterling amounted to L660,000, as indicated below: By commercial concerns I 257,000 By foreign banks (Europe, Far East and South America) I 403,000 Total 1 660,000 The banks also reported that the British Control purchased sterling amounting to 165,000 at the official rate of 4.02. All of this sterling represented cotton bills. The rates for the other important currencies closed as follows: French france .0226-1/B Guilders .5310 Swise francs .2242-1/2 Belgas .1666 Canada 10-5/16% Discount The Chinese yuan continued to improve and was quoted at .08-15/16. This 1a the highest quotation for the yuan since it started to improve. We sold to the Central Bank of Argentina $2,500,000 in gold which was placed in its earmarked account with the Federal Recerve Bank of New York. CONFIDENTIAL 179 - 2 - We purchased from the Netherlands Bank $1,700,000 in gold from its earmarked account. The Federal Reserve Bank reported to us the following shipments of gold: $ 302,000 from India, consigned to the Bank of Montreal, New York, for sale to the U. S. Assay Office at New York. 20,000 from England, consigned to the Canadian Bank of Commerce, New York, for sale to the U. S. Assay Office at New York. 2,088,000 from South Africa, consigned to the Federal Reserve Bank of New York, to be earmarked for account of Netherlands Bank at the Federal Reserve Bank of New York, 2,654,000 from Hungary, consigned to the Federal Reserve Bank of New York, to be earmarked for the account of the National Bank of Hungary at the Federal Reserve Bank of New York. $5,064,000 Total We have been advised by cable from our Embassy in London that the Bank of England is making one shipment of gold, valued at approximately $2,000,000, to the Federal Reserve Bank of New York. Although our advice does not 80 indicate, it is assumed by us that this shipment is for official account. If such is the case, it is the first shipment of such a nature for a considerable period of time, and may be the beginning of the resumption of gold shipments to the U. S., for official account. The equivalent of today's London silver price was 41.514. The price fixed by Handy and Harman for foreign silver remained unchanged at 34-3/46. The Treasury's price was also unchanged at 35$. In New York, we made 3 purchases of silver total- ing 200,000 ounces. We purchased 25,000 ounces of silver from Canada under our regular monthly agreement. B.M. CONFIDENTIAL STRICTLY CONFIDENTIAL BK221 TREASURY DEPARTMENT 180 INTER OFFICE COMMUNICATION DATE November 3. 1939. TO Secretary Morgenthau FROM Mr. Cochran By appointment the following gentlemen called on Secretary Morgenthau at 11:30 this morning: Sir James Rae (Administrative Officer of the British Purchasing Mission in Canada), Mr. Pinsent (Financial Counselor of the British Embassy), Sir Owen Chalkey (Commercial Counselor of the British Embassy) and ir. Purvis (a British industrialist at the head of the Canadian branch of Imperial Chemicals who has been selected to be the ranking officer in the New York organization of the British Purchasing Mission). Mr. Cochran MBC present. Sir Owen Chalkey expressed the gratification of the group at the latest nows with respect to the neutrality legislation. They were all quite happy over this, Sir Owen then showed to Secretary Morgenthau B. draft of a communiqué which they contemplated releasing to the press, announcing the establishment in New York of the Purchasing Mission office and explaining the connection between this and the group in Canada. When the Secretary asked him when they planned to release this notice, Chalkey said they had asked approval of the British Government for the release, and hoped to issue it Monday. The Secretary re- marked that while the release appeared quite in order, he thought it should be held up until after the neutrality bill had been signed by the President. When ssked as to when the bill would be signed, the Secretary replied that he had not discussed this matter with the President and did not know, but believed it would be signed by Monday. Mr. Purvis, who called today for the first time, was most appreciative of the consideration which the Secretary has been showing his British colleagues with respect to purchasing arrangements, and, for his part, desired to cooperate fully in undertaking his new duties. The Secretary asked whether they could say anything as to plans for the British and French Missions coordinating their purchasing operations in the United States. The British had no definite in- formation on this point, but hoped that such coordination would be arranged. They realized that much harm could come to the two Missions by competitive bidding, and that prices on our market might be unduly raised. Mr. Purvis hoped the French would at least name comeone with whom be could be directly in touch for consultation in regard to purchases in the United States. In answer to Purvis' question as to the officer with whom they should con- sult in Washington, the Secretary explained that he me merely "pinch bitting" for the present, but that he expected the President definitely to determine the method of liaison within the next few days. The Secretary stressed the advan- tage of having both the British and French officers come together to the Ameri- can liaison officer so that two separate but quite similar discussions could be 181 - 2 - avoided and Idean better coordinated. The question then arose e.e to whether with the setting up of this Vission in the United States the British would naice some purchases of Ameri- pila materiala directly in England. He cited the case of a purchase of Ameri- Cridit motor trucks being contracted for in France, without the knowledge of of.icials in this country who could have told the French that the truck in question 138 defective. The British appreciated very highly the service that our officials could lend them in Just such en instance, They said they did not want to be caught with any faulty equipment. The point was made, however, that certain purchases of American grain and foodstuffs have been contracted for in England by officials --- allegedly experts in this field. If this ;motice continues, the members of the group will insist that they be kept currently informed of such purchases. This applies to raw materials, as well as foodstuffs, since they realize that the pricesof finished products depend importantly upon the prices of the ISW materials that enter thereinto. Sir James Rae will apparently be in Canada most of the time. Mr. Purvis, is nead of the organization in New York, will keep in touch with Messra. Chalkey and Pinsent and desires to come personally to see the American lisison officer At least once each week. The Secretary agreed to receive Mr. Purvis next Wednesday, at an hour to be communicated by Mrs. Klotz to the British Embassy here, to discuss problems of interest and indicate whether the American liaison officer is yet named. The Secretary informed them of his travel plans and niced that they communicate only with Mrs. Klots and myself in his absence. The Secretary let them know that arrangements appear to be nearing comple- ilon for France to establish banking arrangements in New York, similar to thosé pred upon by the British, for the handling of funds for purchases of mar materials in this country. After we came out of the office of the Secretary, Mr. Pinsent asiced me if there had been any clarification of our neutrality legislation on the point 38 to whether it definitely prohibite a Government entity such as the Recon- struction Finance Corporation from making loans to a belligerent Government. Re had in mind particularly the question of getting advances against British owned dollar securities, lest too hurried sale thereof may depress the market. : tolá him that I thought the legislation as sent to the conference committee contained nothing new on this point. and that, ae far as I knew, no steps had been taken to clear up this matter since the debate in which Senator Pittman talked on this question. In his talk with me alone, Mr. Pinsent expressed a little concern about the French organization for purchasing in this country, it being his fear that there will be too many varied French Missions, with the Commercial Attaché in The York acting as a sort of secretary thereto, rather than any permanent official In this country heading the organization. B.M.R. Regraded Unclassified 182 IT:P:CA CAA November 3, 1939. REPORT FOR SECRETARY MORGENTHAU: In regard to closing agreements which have been requested, the following applies: Colt's Patent Fire Arms Manufacturing Company: The agreement duly executed was forwarded to your office for your consideration. An amended certificate dated October 26, 1939 and a trans- mitting letter dated October 27, 1939, from the War Department, were received on November 1, 1939. The certificate is amended to state that 159 guns will be procured and that there is a probability that the ultimate number of guns required may be increased to 300, all of which will be purchased under the one contract. Consolidated Aircraft Corporation: Nothing further has been heard from this contractor. De Laval Steam Turbine Company: Additional information has been received from the 00M- tractor. The representative of the contractor was orally advised to apply to the Navy Department for a certification and he stated he would do 80. New matters developed as follows: The Midvale Company, Nicetown, Philadelphia, Pennsylvania: A letter from this contractor dated October 26, 1939 was delivered by hand to Appel on October 30, 1939, requesting a. 183 - 2 - closing agreement with respect to various facilities estimated to cost $674,700.00 claimed to be required for & prospective contract for armor plate. The request asks that $653,010.00 of such cost shall be allowed 8.8 chargeable to cost of the con- tract. The facilities include extension of a building; removal of B. carpenter shop; changing location of tracks and switches; alterations of various fire, water, air, oil and drain lines; expenses of installation and fitting out of a 6,500 ton press to be leased from the Navy Department; relocation of various facilities and purchase of various machinery and installation thereof. The messenger stated that application has been made to the Navy Department for certification and he understood that the Navy Department has instructed its cost inspector at the plant to make a report, The terms of the request were not dis- cussed. Commis 184 IT:P:CA CAA Berember 3, 1989. REPORT FOR SECRETARY MORGENTHAU= In regard to clesing agreements which have been requested, the following applies: Colt's Patent Fire Arms Manufacturing Company: The agreement duly executed was forwarded to your effice for your consideration. Am anended certificate dated October 26, 1989 and a treas- mitting letter dated October 27, 1939, from the Was Department, were received on November 1, 1939. The sertificate is eneaded to state that 150 grans will be prosured and that there is a probability that the ultimate mmber of gune required may be increased to 300, all of which will be purchased under the one contract. Consolidated Aircraft Corporation: Nothing further has been heard from this sentractor. Do Lavel Steen Turbine Company: Additional information has been received from the - traster. The representative of the contractor was erally adviced to apply to the Havy Department for a certification and he stated he would do no. New matters developed as follows: The Midvale Company, Nicotown, Philadelphia, Pennsylvanias A letter from this contractor dated October 26, 1989 was delivered by hand to Appel es October 30, 1939, requesting & 185 - 8 . closing agreement with respect to varieus facilities estimated to cost $674,700.00 claimed to be required for a prospective contract for erner plate. the request asks that $688,010.00 of such cost shall be allowed as chargeable to cost of the - tract. The fasilities include extension of & buildings removal of a carpenter shops changing location of tracks and switches; alterations of various fire, water, air, oil and drain lines; expenses of installation and fitting out of a 6,800 tea pross to be leased from the Havy Department; relocation of various facilities and purchase of various methinery and installation theresf. The messenger stated that application has been made to the Havy Department for certification and he understeed that the Havy Department has instructed its cost inspector at the plant to make a report. The terms of the request were net die- cussed. (Signed) Guy T. Helvering Commissioner. CAA/ETS Regraded Unclassified 186 FROM: MR. GASTON'S OFFICE TO: The Secretary of our request for $39,000,000 deficiency Recal 1240 the Budget is allowing us of 44,500,000, just enough for the pay and = the of the 2,000 added men now on the colle. 1:13 does not trúce care of the 2,500 , antimated by Weesche BE necessary " sich the loading of explosives under - act. It contains nothing for new - thes, glowes, listening devices, gun mounts, 1re lighthouse tender and buoys (nalted by the -% for nine-laying use) or other equipment. who told us we can represent these arain 1 cón oction with the 1940 budget--but we will e Are not right away under the new neutrality 1 2 187 PARTIAL PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embassy, Berlin, Germany DATE: November 3, 1939, 10 a.m. NO.: 1928 The official statement of the tax revenues of the Reich for the second quarter of the fiscal year ending September 30, 1939 shows that 6,179 million marks in taxes was collected during this period, representing an increase of 1,546 million marks, or one third, over collections during the corresponding quarter of the present year. Total tax revenues for the first half of this fiscal year were 11,800 million marks as compared with collections of 8,304 million warks during the first half of the preceding fiscal year, These figures tend to confirm the forecast made by State Secretary Reinhardt that the normal tax yield for 1930-40 would be approximately 22 billion marks. A revised estimate made by Reinhardt since the adoption of the new var surtaxes forecasts a total tax yield of 24 billion marks for the present fiscal year. Although the war surtaxes were effective September 1st; the first date of payment for the principal taxes vas not until October 18th no that revenue from this source for September was negligible. The first installment on the tax on increased incomes, due on September 10th amounted to one million marks. Since the tax for 1939 (which applies to increases in butter during 1938 as compared with 1937) is to be paid in three equal installments 188 - 2 - installments during the first year it secus probable that the total yhold of this tax for the present year will approxi- mate 300 million marks. This is the amount which the tax vas originally designed to produce but subsequent increased exemptions and abatements as a result of an unusual volume of protest from the tax payers led some observers to the conclusion that the tax would yield less than half of this amount, 800 telegram 829, August 18, 5 p.m. The most recent statement of the Reich's floating debt is for July and shows a net increase of 739.6 million marks during the month to a total of 10,324.8 million marks (including tax certificates). Some 781 million marks in tax certificates were issued in July bringing the total issued during the first three months in which the now finance plan was in force to 2,279 million marks. Assusing that tax certificates were issued at the same rate until their die- continuance on November 1 their total of issuance would be approximately 4.5 billion marks. Last June, when the Reichsbank was reorganized, the previous limitation of 100 million marks oa Government borrowing from the Reichabank vas removed. Novever, care was taken by officials and the press to give the impression that the increased borrowing facilities would not be availed of by the Government. During the month of July, despite those assurances of financial moderation on the part of the Government, Regraded Unclassified 289 - 3 - Government, the Reich borrowed from the Relchsbank 454 million Reichsmarks. This increased borrowing from the Central Bank was apparently to meet heavy maturities of government short term paper some 496 million marks of which fell due during July. The last statement of funded debt available was for May, see my telegram 829, August 18, 5 p.m. No public loans have been issued since the first of the year but the amount of government bonds issued directly to the savings banks, insurance companies and social insurance agencies is said to have been larger than last year and when the full effect on savings of rationing and searcity of con- sumption goods 16 felt will probably be even greater. Repeat to Treasury. KIRK. DECEIAED 2891 8 yes THEMTHANDO VIIIALIST - - for without all - - EA:LWW Regraded Unclassified 190 EDA PLAIN LONDON Dated November 3, 1939 RECEIVED 1:02 p.m. Secretary of State Washington 2267, November 3. FOR TREASURY. 1. The first step in formal procedure preparatory to the issuance of war loans was made public when & motion under the Chancellor of the Exchequer's name appeared in last night's parliamentary papers. This motion which will form the basis of B national loans bill to be introduced and passed through all its stages next WEEK reads as follows: "The Treasury may borrow in such manner AS it thinks fit on the security of the consolidated fund: "1. Any sums required for raising any supply granted to H1s Majesty for the SERVICE of the year ending March 31, 1940. An "2./ Additional sum not EXCEEDING 1250 million and, "3. Any sums required for the repayment of any maturing securities, issued or deemed to have been issued under the war loan acts, 1914 to 1919, or any provision thereof or issued under any act of the present session for giving Effect to this resolution, or of any Treasury bills 191 EDA - 2 - #2267, November 3, from London bills or ways and means advances." The resolution also provides powers to the Treasury for the purpose of carrying out any arrangements for the Exchange of Government securities, to create and 193UE new securities and make payments to holders of securities surrendered. The financial press this morning consistent- ly points out that this resoltuion indicates the prepara- tion of the necessary statutory machinery rather than an early announcement of an actual war loan though for some time there has been discussion in the city of the possibilities of an actual announcement this month, The City Editor of the TIMES points out that *it is not clear from the resolution itself whether these suma (Enumerated in paragraphs 2 and 3 of the resolution) are additional to the borrowing powers to the extent of 1502 million already available in respect of the current year under the DEfence Loan Act if not also to the vote of credit of 1500 million obtained on the outbreak of war." But he also points out that it does not necessarily follow that the Treasury will avail itself of all its additional powers within the year to which they relate. The Govern- ment securities now callable are the one per cent Treasury bonds 1939/41 of which 6100 million are outstanding, On July 192 RDA - 3 - #2267, November 3 from London July 1, 1940, L353 million of 4 per cent conversion loan 1940/44 will bE redemable. The announcement came too late to affect the gilt-EdgEd market yesterday which closed firm generally but with the medium dated stocks more favored and with war loan 3½ per cent actually down by to 911. This morning's stock market was quiet on the approach of a weekend with war loan quoted as low as 91 3/8 but closing 91 5/8. 2. There was little change in the rate for today's Treasury bill tender, the average being about 61. 38. 12D. as compared with L. 3S. 8.83D. last WEEK. Applications totalled $102,555,000 and the syndicate tenders received a 53 per cent allotment. KENNEDY HPD M 193 PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embassy, Paris, France DATE: November 3, 1939, 7 p.m. NO.: 2655 The following 18 strictly confidential: I had a talk with Paul Reynaud today, who said that a most serious problem was raised in a letter which he had received from Sir John Simon. In the letter from Simon, he insisted that with regard to the question of loans and credits to Turkey, the French and British Govern- ments should share equally in the burdens of loans and credits for allies of France and England. In talking with me Reynaud pointed out that Great Britain had financial resources about three times the size of those of France. He said that where Great Britain had at present less than one out of forty-five mobilized, France had one out of every eight of her population mobilized, and that where & given section of front line trenches required two British divisions to hold it, it could be held by half & French division. He mentioned that supplies for & British division were four times what 18 required for a French division, owing to the higher standard of living of the British troops, and that whereas a British soldier received 2 shillings & day, the pay of a French soldier was only 50 centimes - the equivalent of 1 1/10 cents. Because of the number of Frenchmen mobilized, France was not able to maintain 194 - 2 - maintain her export industries, whereas the export industries of Great Britain could be maintained. Reynaud said that if there were an equal sharing of financial burdens, the finances of France would collapse at a date long before such B. state was reached by Great Britain. Reyaaud said it was his belief that the clear object of Sir John 81mon was to 800 French resources exhausted before there was serious weakening on the part of Great Britain, 80 that at the end of this war, Great Britain could control the situation absolutely. From the point of view of his country, Reynaud said, this situation was entirely inadmis- sable. He said he expected to go to London and have the matter out with the British Government shortly. From this we went on to discussion of France's financial situation in general. He said that it had already been necessary for him to take the position that they must make revisions on many expenditures abroad which the French Ministry of Commerce had already ok'd, as the amount of such expenditures was more than double what France could possibly spend. An obvious necessity, Reynaud sadd, WAB that huge additional purchases of planes should be made in the United States by France, it might be desirable for his country to make purchases to the amount of a billion dollars, in planes and accessories. He said that 44 billion france was an overwhelming sum for France, however small a billion dollars 185 - 3 - dollars might appear to the United States. In order to win the war, he said, France would have to have the planes; France would therefore have to consider immediately the problem of obtaining means of payment for purchases abroad. Then Reynaud asked whether I would have an immediate atudy made on the question of increasing French exports to the United States. I said that two months ago I had had the Commercial Attaché of this mission make such 8. study, and has asked the French Commerce Ministry to submit to me its ideas on the question, but although I had been promised such a report daily for the past week, I had not as yet received it. Reynaud continued that it would be a great help if French exports to the United States could be increased, but he said that in all probability there would be a great decrese in exports to the United States from France, sincw 80 many of the. workmen in the export industries of France had been mobilized, and that this means alone, in any event, could not supply sufficient funds for purchases abroad. Then I asked him what other means he was thinking about, and he said although he knew it was not possible for the United States to make loans to France, he was cudgeling his brains for a solution of this problem but could not make any suggestions. Reynaud 196 - 4 - Reynaud said in addition that in his opinion there was a real danger that with the economic backing of Russia, Germany could hold out longer than France and England, even with the extension of the blockade by the Allies from the Rhine to Vladivostok in order to bring real pressure on Germany. In view of all this he expressed the hope that the United States Government would bear in mind the problem of payments for purchases by France in the United States, although such problem would not become acute for some time. In add1- tion he said that he would greatly appreciate any suggestions and ideas for dealing with the matter. END OF MESSAGE. BULLITT. EA:LWW 197 PARAPHRASE OF TELEGRAM RECEIVED FROM: American Embassy, Lima, Peru NO.: 93 DATE: November 4, 1939 The numbered paragraphs which follow have reference to corresponding numbers in telegram no. 66 from the Department dated October 31, 2 p.m.: One. Balance as of August 31 1s given as follows in the Central Bank bulletin for September: gold under article 28, law 7, 538 - 6,921,479 soles; intangible gold 38,784,832; funds held abroad 1,320,593; excess reserve in Peru in checks and securities 200,000; excess reserve abroad 879,638; legal reserve abroad 2,079,988. The total of reserves and funds held abroad 1s 51,571,565 soles. Rediscounts to associated banks amount to 19,627,625. Loans and credits and discounts to the Treasury total 121,321,374. A total of 121,645,230 18 shown for note circulation. Deposits amounted to 36,473,934. It was confidentially stated by the Manager of Banco Central that by the middle of September note circulation had increased to about 136,000,000 and that on October 28 it was 132,072,750. Two. Import and export statistics for the period ending September 30 are the latest available. These are included 188 -2- included in Economic and Trade report no. 91 of October 26, which was sent in the pouch of October 27 via air mail. Three. American capital earnings in Peru are remitted chiefly in the form of exports of commodities. Please refer to the report of the Consulate General dated September 29, 1939 with reference to the Peruvian international balance of payments. The scarcity of dollar exchange and the high exchange rate for dollars have restricted transfers of funds to the United States. An estimate of capital movement and of the volume of transfer of interest and dividende cannot be made due to lack of sufficient accurate information to Justify such an estimate. We will send you an air mail despatch containing additional background information. Four. There are several estimates which place the back-log of exchange accumulated from purely commercial transactions at a figure as low as $1,000,000, but on the basis of reports which have recently been received from other banks, the total is placed at about 5,000,000 by the Italian Bank. Other funds which are waiting to be transferred (the Electric Boat Company account, for example) are not included in this estimate. DREYFUS EA:EB 199 HM PLAIN Berlin Dated November 4, 1939 Rec'd 6:39 p.m. Secretary of State, Washington. 1951, November 4, 5 pame Last night's press summarizes an order issued November 3, by Minister of Economics which prohibits payments in free foreign exchange to persons or to the credit of persons who have their domicile, permanent residence, or headquarters in Great Britain, Northern Ireland, British colonies, possessions and mandated territories, Canada, Australia, Union of South Africa, NEW Zealand, British Indies and Iraq; France with colonies, protectorates and mandated territories; Egypt including Sudan. The prohibition also applies to payments to neutral countries when it is known that the recipients are citizens of the above named countries or firms controlled by nationals or companies in these countries. The prohibition does not apply to payments due in Germany in Reichsmarks to the German clearing office and to other clearing accounts including Aski, to the con- version office for German foreign debts and to all blocked mark accounts. London and Paris informed. EMB KIRK Regraded Unclassified TREASURY DEPARTMENT 200 INTER OFFICE COMMUNICATION TO Secretary Morgenthau FROM Mr. Cochran returned DATE November 4, w 1939. Mr. Zuberbuhler, Acting Financial Counselor of the Argentine Embassy, called this morning at 11:00 o'clock by appointment. He told me that his Government WELD concerned lest there be heavy sales of British owned dollar bonde of the Argentine Government upon the American market when the British legin important war purchases here. He asked if we had planned any steps to take to avoid such a development, I remarked, and he agreed, that the mie of British securities to date had apparently been quite orderly and had caused no upsets. I added that we had many months ago looked into the question ME to what me should do if & war name and the question of selling European orned dollar securities on this market arose. I let him understand that as B. result of our studies we would be in a position to take such steps as might be necessary and possible toward maintaining an orderly market here in all circumstances. I hastened to express the belief, however, that the European Governments selling securities here would be so anxious themselves to avoid listurbing the market, and consequently diminishing the returns from their veurities, that they would handle their operations 80 cautiously that little U any action on our part should be necessary. as visitor then asked if I could confirm that the British held some fantastic amount, I think he mentioned $1,100,000,000. of gold on earmark in Conada and the United States. I disclaimed any knowledge of gold holdings. De saked what steps we would take if Great Britain began liquidating this plà to us. I reminded him that our present monetary get-up requires us to purchasee gold at $35 per ounce in New York. I presumed, however, that any foreign country, including Great Britain, desiring to realize.on its assets here would act as discreetly and BB much in conformity with our own best interesta as possible. BMP 201 TREASURY department INTER OFFICE COMMUNICATION DATE November 4, 1939 TO Secretary Morgenthau FROM Mr. Haas The attached tables and chart show WPA employment at 1,901,000 persons for the week ended October 25, 1939, an increase of 3,000 persons over the preceding week, and of 113,000 persons over the figure for the last week in September. Attachments. WORKS PROGRESS ADMINISTRATION 202 Number of Workers Employed - Weekly United States Week Ending 1939 Number of Workers February 4 (In thousands) February 11 2,966 February 18 2,966 3,011 February 25 3,043 March 4 March 11 3,032 March 18 3,009 3,015 March 25 3,009 April 1 2,980 April 5 2,906 April 12 2,761 April 19 2,752 April 26 2,751 May 3 2,734 May 10 2,660 May 17 2,622 May 24 2,609 May 31 2,598 June 7 2,594 June 14 2,590 June 21 2,578 June 28 2,551 July 5 2,388 July 12 2,290 July 19 2,250 July 26 2,200 August 2 2,081 August 9 2,053 August 16 1,976 August 23 1,896 August 30 1,841 September 6 1,661 September 13 1,694 September 20 1,733 September 27 1,788 October 4 1,833 October 11 1,874 October 18 1,898 October 25 1,901 Source: Works Progress Administration. WORKS PROGRESS ADMINISTRATION 203 Number of Workers Employed - Monthly United States 1936 Number of Workers June (In thousands) July 2,256 August 2,249 September 2,377 October 2,482 November 2,581 December 2,483 1937 2,192 January 2,138 February March 2,146 2,115 April 2,070 May 1,999 June 1,821 July 1,569 August 1,480 September 1,451 October 1,476 November 1,520 December 1,629 1938 January 1,901 February 2,075 March 2,395 April 2,582 May 2,678 June 2,767 July 3,053 August 3,153 September 3,219 October 3,346 November 3,319 December 3,094 1939 January 2,986 February 3,043 March 3,009 April 2,751 May 2,598 June 2,551 July 2,200 August 1,841 September 1,788 October 1,901 Source: Works Progress Administration. Monthly figures are weekly figures for the latest week of the month. They include certified and noncertified workers. 204 WORKS PROGRESS ADMINISTRATION Number of Workers Employed United States Monthly W.P.A. Employment Weekly W.P.A. Employment 1930 1937 1938 1939 1936 1939 M J a # J . M J $ - J M - + N J M M J & . MAR. MAY JULY SEPT. NOV. JAC. was, MAY JULY SEPT. NOV, - THILLIERS MILLIONS MILLIONS of OF or 3. amount WORKERS WORKERS MORKERS 3.5 3.5 3.4 3,4 dil 1.2 3,3 3.3 3.2 3.2 2.1 2.8 3.1 3.1 3.0 3.0 die 2.4 2.9 2.9 2,8 2.0 2.6 2.0 2.7 2.7 2.6 2.6 1.6 1.5 2.5 2.5 2.4 2.4 2.3 2.3 1,2 2.2 2.2 2.1 2.1 -1 a 2.0 2.0 1.9 1,9 it 14 1.8 1.8 1.7 1.7 0 o 1.6 1.6 # . in J . - N M - JAN. MAR. WAY JULY SEPT. NOV. Jan. - MAY JULY SEPT. NOV. 1936 1937 1938 1939 1938 1335 SOURCES WORKS PROGRESS ADMINISTRATION Office el the Secretary of the Truntry - a and -