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Revenue Revision 590 Ben Cohen memo -"Tentative tax end savings program for 1943" $ See Inflation Revenue Revision Corporate profits after taxes only 5% 10wer591 in first 9 mos. of 1942 than in first 9 mos. of 1941 11/30/42 591: 49 Revenue Revision Conf.; present: H Jr, Gaston, White, Paul, 592 See also Social Security Tax Sullivan, Heas, Blough, Helvering, Atkeson, Schoepeman, Mooney, and Mager 12/2/42 521 96 a) Entire future program reviewed Individual income tax problem - payment of Blough nemo 12/2/22 128 Charities and taxes - relationship between: To be discussed by group outlined in Paul memo 12/2/42 142 Doughton statement on coop. between Treas. and Congress read to HMJr for approval 12/2/42 224 a) Discussion of statement by HMJr and Sullivan 228 2 Revenue Revision corporation Extension of time for filing 1942/ tax returns Surrey and Paul memos on 12/3/42 592: 275 276 Revenue Revision 1942 Rev. Act: J.K. Lasser answers questions 593 over Blue Network broadcast 12/4/42 593' 42 a) Pension Fund taxation discussed 1 Victory Tax for retired employees discussed in LaGuardia-Treas. corres. 12/4/42 59,61 CIO to discuss tax program with Treas. 12/4/42 as - pround to CIO. Via Pas's muting 594:211 62 "Your New Income Tax": State Govs. asked to assist in distribution a) Regart - Ristibuting 8x596:232 12/5/42 145 Tax program In connection with compulsory lending discussed by H/Jr, Bell, Paul, Graves, White, Sullivan, Blough, Gaston, and Murphy - 12/6/42 DATE assument gramp 12/9 145mg 595:41 158 ser also Baul mimo Bk 596:113 Revenue Revision HMJr's proposed statement: "Treas. has not 594 decided on any/recommendutions for presentation to Congress/; Treas. is consulting other Govt. agencies on curbing inflation" 12/7/42 594: 58,61 a) War Savings Administrators and Victory Fund Chairwen informed of release 12/7/42 75 Revenue Revision School Teachers to conduct night classes 595 on income taxes suggested by HMJr to Sullivan, Gaston, and Odegard 12/9/42 Splliven, Helping - alought Blue 595:288 595: 49 Atty. Gen., at Cabinet meeting, "blocked" by HMJr in handling of future tax legislation 12/9/42 282 Tax program 98 discussed by Gilbert (OPA), Cohen, Hansen, Colm, Harold Smith, Stark, Altmeyer, and Helvering 12/10/42 286 6) Stand and 12/15/42 546:171 and ")Olegard memo : 175 25mimets Hm5r 273 c) Publicity amf. ignornt H mJr, Sullivan, themsing, himmand Cam, mayor alegad ,Kuhm, Garba, 12/16/42 597:14 1) school techness not thunk-m mine :15 Revenue Revision See Inflation 596 Victory Taxi Steps involved in complying with - Paul memo 12/15/42 5961 282 Recruiting of employees for Int. Rev. Bur. - Sullivan report 12/15/42 285 Revenue Revision 597 See Budget Message Revenue Revision Tax Legislation: Faul study of "constitutions1598 and legal basie for Treas. suggestions to Congresson tax legislation" 12/21/42 598. 71 Supplement A of Int. Rev. by Sec. 228 of 1942 Rev. Act: XXXXXXXXXX of base period applicable in case of acquiring corps. - Sen. George-HNJr cerres. 12/22/42 188 Joint Com. on Texation: Legislation enabling Com. to circumvent head of Dept. by securing info. from subordinate bureau, etc. - II/XXXXXX Barkley criticism of 12/22/42 194 Revenue Revision Victory Tax: Complaints and other comments outlined by Mrs. Forbush and Gaston 599 12/29/42 5991 194,195 214 12/30 Hr 600:75 Revenue Revision Fed.-State-Local Fiscal Relations: Major conclusions and recommendations of Cem. on Intergovernmental Fiscal Relations 12/31/42 600, 108 600 Revenue Revision See also Budget Message 601 Victory Tax explained in Sullivan broadcast 1/3/43 601: 109 Revenue Revision Forgiveness of taxes for widow of soldier or 202 killed in actions HMJr asks for plan for 1/8/43 602: 103, Sullivan mine 1/11/43 603:16,17 165 Forgiveness to any member of armed forces for net income tax exceeding one-third of his pay HMJr asks Paul to consider 1/9/43 165 F Sullivan mino 1/0/43 603:20 b)Sullivan Paul asket a plan 2/10/43 607:300 Revenue Revision Budget Message tax proposals cause Paul to confer03 with Doughton, George, Carlson (sponsor of Runl plan), John Hanes, etc., Harold Smith, etc. 1/11/43 603: 5 a) Discussion of 1) Harold EXXXXXX Groves' report: "Intergovernmental Fiscal Relations" 2) Ruml plan 3) Compulsory savings 4) Doughton-George-Byrnes conf. with FDR 5) 1942 forgiveness (Treas. plan) to include big incomes 6) FDR-George talk on HMJr's protest 7) $25,000 limitation on income 2 Revenue Revision "Intergovernmental Fiscal Relations" - 603 Groves report: Bell asks George and Doughton to consider publishing as Congressional document 1/11/43 603: 12,14 Revenue Revision 604 Pay-as-you-go plan, rate increases in exemptions for.1943 and 1944, and compulsory lending plan discussed by HMJr, Paul, and Bell 1/14/43 604: 17 Speeches: Decision to forbid in future considered grave error by Paul 1/14/43 25 Theatre Tickets: Tax removal for men in Merchant Marine discussed in Mrs. FDR--Treas. corres. 1/16/43 116 Revenue Revision 606 Internal Rev. Bur. publicity on income tax obligations - Sullivan memo 2/1/43 606, 3 Revenue Revision See also Statements by HMJr 607 Pay-as-you-go Plan: Smith (Budget Bur.) interview a) Violent reaction of House Ways and Means Com. discussed in Gaston memo 2/8/43 607: 28 b) Smith notes used in press interview accompanied by memo 29,30 c) McIntyre (Marvin H.) discusses with HMJr 2/9/43 141 d) Smith's letter to Doughton 2/9/43 146 e) Proposed letter from FDR to Doughton 2/9/43 156 f) McIntyre and HMJr discuss FDR's reaction 2/10/43 219 1) HMJr explains to Bell and Gaston 222 2) HMJr-Paul conv. 224 Revenue Revision (Amn. Institute of Accountants 607 (Controllers Institute of America Discuss with Treas. policy in granting extensions of time for filing 1942 returns - Bullivan memo 2/9/43 607: 177 Revenue Revision Paul memos covering confs. during HMJr's illness 608 2/11/43 608: 131 a With Byrnes and Ben Cohen; Eccles; Vandenberg; House Ways and Means Com.; Sen. Finance Com.; etc. Runl Plan: Treas. outlines defects for FDR 2/11/43 160 Conf.; present: HMJr, Gaston, Sullivan, Blough, White, and Paul 2/12/43 272 a) Stam's testimony discussed: Collection of first two 1942 instalments, pay-as-you-go July 1, decision of last 2 instalments for 1942 to be decided later 1) Cohen's feaction Revenue Revision 609 $25,000 Salary Limitation: Resume of communications between Treas. and Byrnes - Paul memo 2/15/43 609: 88 FDR's letter to Doughton 2/17/43 342 Ruml Plan! group 2/18/43 610: 1,27 "Doughton sells Treas. down river" - Gaston memo 2/16/43 235 McKellar (Sen., Tenn.)--Treas. corres. 2/17/43 335 Erie Railroad: Cyrus S. Eaton describes present refunding as a "new tax loophole" 2/16/43 236 b) Byrnn-Hm5, anv. 2/18 143 610: 18,23 Revenue Revision Pensions of School Teachers (N.Y.C.) discussed. 610 in corres. with Mrs. FDR and Treas. 2/18/43 610: 61 Pay-as-you-go Plant Committee voting reported by Cooper to Paul 2/20/43 366 2/22/43 611:82 a)Corpes 2/23/43 plan due. hy Paul at 9:30 michang 611:115 Revenue Revision 612 Forgiveness plan resembling that of Congressman Robertson's reviewed in Paul memo 2/27/43 612: 191 Ruml Plan: Copies of Paul speech in Brooklyn giving Treas. point of view to be sent to Cabinet officers 2/27/43 192,193 Broadcast by Sullivan, Congressman Knutson (member of House Ways and Means Com.), and Senator Vandenberg (ranking Republican member of Sen. Finance Com.) 2/27/43 198 Revenue Revision 613 Pay-ae-you-go Taxation: Paul speech delivered before Natl. Council of Jewish Women at Academy of Music, Brooklyn, N.Y. 613: 34 a) Not good enough to send to Cabinet members, etc. 3/1/43 33 b) mm5rtls Blough he willit like Pauls puch the Ruml's counsel tells SuilivanAM Ruml will make 143616:90 statement urging taxpayers to file on March 15 3/2/43 (incom groups T. 100 lagust 195 Salaries of $67,000 and over, and effect 01 they Ruml plan: Memo prepared for FDR itc') 3/4/43 3/11/43 615:295 274, 1943 bill: House Ways and Means Subcom. 286,257 completes /- Paul memo 3/5/43 347 Revenue Revision 614 House Ways and Means Com. meets in Exec. Session excluding Treas. staff and turns down Carlson bill and Disney plan 3/8/43 614: 284 Revenue Revision 615 Ruml Plan: Resume' of 3/9/43 615: 98 # Guffey (Sen., Pa.) will support (616: 43 Treas. stand against 3/11/43 294 Revenue Revision 616 Ruml Plan: FDR opposes at press conf. 3/12/43 616: 24,33 a) HMJr's supporting memo 3/13/43 112 come. - plan to the Rund plan 616:141 Withholding Tax: History of Treas. support fax reviewed by Blough and HMJr 3/13/43 72,161 a) Ruml position reviewed 76 HMJr and Blough confer with House Ways and Means Com., Democratic Leader McCormack, and Speaker Rayburn 3/15/43 154 XXXX MXXXXXXXXXXXXXXXXXXXXXXX 1) Douglation plan, Rohrhm plan . Gm. plan 616: 306 c) KMXX Wealthy men's statements opposing forgiveness: Foul does not think feasible 3/16/43. Bk. 616, P. 315 # Odegard does not think feasible 3/16/43* Bk. 616, P.316 Revenue for Rumil Rumi Revi Revision LBI record see Ruml, Beardsley 617 Conf. on $25, 000 salary limitation, debt limitation, extension of Stab. Fund, and TEN Administration tax plan, present: HMJr, Bell, Faul, White, Thompson, Haas, and Blough 3/17/43 617: 21 a) Ben Cohon's attitude toward appearing on HillA described limitation by Paul 23 b) Plan to oppose the Ruml plan discussed 26 1) HWJr plans letter to FDR c) Byrnes-HI Jr tax plan 43 Legal authority to furnish info. on amt. of taxes owed by individual, etc., to House Com. on Ways and Means or Joint Com. discussed in Paul memo 3/17/43 71,151 *1) HMJr-Cohen conv. 617: 28 - Revenue Revision Runl Plant. the tax Times aditorials (Be also Bic 622) 18 Viner's letter to New York Times opposing 3/20/43 618: 24,26, 27 621:251 Galling poll -mime on 619:116 Forand ( Eng. R.d.) litter to mumba Diriglator angratulatelly thair In on mspisch 619:121 approsing 3/26/43 614:244 Revenue Revision Intergovernmental Fiscal Relations: Report of 619 Committee - Faul-Sullivan-Caston-Blough memo on progress 3/24/43 619:97 a) Copy of report sent to FDR 3/26/43 311 by Report 93c. by H WJ, , Blo ngh 3/24/43 c) Crgin to Garnas, Smith Finance 620:91 Com, House 21 + Gardia 621:263 Ways . means Cum. (med) E4) Publicity : "I 621:256 +1604 to Fulso - tok.s Cent ofmanym 622:81 f) ADR: letter uning 4/9/43 624:63 g) FOR given kater bond set 4/15/43 625:266 Revenue Revision 620 Ruml Plan: Cartonn 3/27/43 620, 70. Congressman Johnson//a suggests strategy of opposition 3/29/43 199,201 Revenue 1. vision Carlson Bill (incorporating Rual Plan): 621 Questions and answers distributed at Republican conf. 3/30/43 621: 102 Revenue Revision 622 Doughton-HWJr conv. 4/1/43 622: I a) "House leadership gave no support" - Doughton b) Doubt as to next step c) "FDR much pleased" - H/Jr tells Doughton 14 Commendatory remarks of Treas. officials discussed in Paul memo 4/2/43 100 Revision N.Y. Times Proposed Tensury letter on pay-ne-you-go taxation : Ruml Plan : n.y. Timu literial822 $22 4/3/43 622: 136,140 a) Paul memo opposing 4/5/43 303 Frank , June, litter 4/11/43 625:35 a)sulzleger ngly 628:186 Revenue Revision 623 Income and excess profits taxes by Fed. Res. Districts, March 1942 and March 1943 4/7/43 623: 231 Revenue Revision Jurisdiction by Treas. over Taxes: FDR's apparent 624 demision not to invade discussed by HMJr and Paul 4/9/43 624: 4 Doughton-HMJr conv. 4/9/43 17,31 a) McCornack's statements regretted Rayburn-HMJr conv. 4/9/43 20 Doughton plan to introduce simple withholding tax reported to HMJr. BOAT 4/9/43 625:147 36 Tactics (future) discussed HMJr, Paul, Burrey, Blough, Congressmen Bayburn, McCormack, Doughton, and Cooper 4/10/43 142 $25,000 Salary Limitation: Revocation in rider 4711/43 Public Debt Act of 1943 presented by FDR 220 Revenue Revision 626 Compromise plan explained to HMJr by Surrey 4/17/43 626: 151 Pay-as-you-go Plan: Administrative set-up discussed by Norman Cann (Bur. of Int. Rev.), HMJr, and Surrey 4/17/43 199 Revenue Revision McCormack (Congressman, Mass.) reports status 627 of compromise plan to HMJr 4/20/43 627: 116 Cooper (Congressman, Tenn.) reports on changed attitude of McCormack, Doughton, etc. 4/21/43 228 Port of New York Authority case starts in N.Y.C. 4/21/43 238 Revenue Revision 628 Rayburn-HMJr conv. 4/22/43 628, 43 a) Doughton Plan No. 1 to be introduced 1) FDR. informed 2) Voted out by Ways and Means Com. 4/24/43 229 Revenue Revision 629 See Plant Expansion: Renegotiation of Contracts Pay-as-you-go Proposals: XXXXXXXXXXX Forms and " - quantities thereof needed - Helvering memo 4/30/43 6291 167 Revenue Revision Port of N.Y. 630 Tax-exempt Securities: **** Authority case discussed at 9.30 meeting 5/2/43 630. 5 Withholding Tax: Physical equipment in Bur. of Int. Rev. discussed by Sullivan at 9:30 meeting 5/1/43 7 Grouppy Savings: Sep also Financing, Govtal WSB Paul memo on conf. with Byrnes upsets HMJr; discussion by HMJr, Bell, Haas, Paul, Blough, and Sullivan 5/2/43 a) HMJr considers that he/overstepped (Paul) 9 his authority b) "Patrictic stimulation" lacking in compulsory savings - Sullivan 20 e) Second revenue bill in 1943 - 1. nothing to be done on present bill in Senate to jeopardize this 24 **(4)5 bening Garge (Simatur) d) shalling / gional maxsum on =)spuch as instatel inCory Real 2nd 2 Warboan DriB 5/3/43 630: 146 1) Groge (Senator) ,in C home offirmere speach, opposis ")Nides computing savings 5/5/43 mas. publicity 6/6/48682: 631:177 30 f) Porrum S. Rouglas (Prinectorlumiv) abdocation amg. savings 5/5/43 631:224 Rev. Rev. a " ampulsry 2nd Savings Pat climial "med reselad by Wgsh. 630 Worban Hin" 5/12/43 633:80 Revenue Revision 630 1943 Act: FDR's assistance in House enlisted 5/1/43 630: 52 a) Memo for TDR 54 6) Treas. announcement of complete support for House bill 58 633:1 5 4 1 b)Retime Revenue Revision 631 Rev. Act of 1943: Progress of bill discussed by HMJr, Paul, Blough, and Surrey 5/4/43 631: 1 a) Doughton-HMJr conve. 2,171 b) Rayburn-HMJr conv. 7 c) Nc9ormack-HMJr R 43 Carlson-Ruml bill rejected, 206-202 5/4/43 70 George (Senator)--Paul discussion on procedure in Senate 5/5/53 200 5/10/43 5/10 682:220, 222 Revenue Revision Intergovernmental Fiscal Relations, Com. on: 632 FDR thanks HMJr for report 5/6/43 632: 95 FDR asked to contact Hill; otherwise Rual plan may be voted out 5/7/43 124 a) FDR antacts Connally can do 5/12/43 b) Byrnco ngarts Dangtons phone call 633:22 for guidance 5/17/43 634:88 1) IN.-HmSr anr. :96 Revenue Revision Clark (Senator, Mo.) criticism of Treas. personnel 634 Rund lobbying on floor of Senate 5/15/43 6341 57 Veto become bill discussed by HMJr, Bell, Paul, Bullivan, and Gaston 5/17/43 103 a) Byrnes reports Doughton's telephone call for guidance 88 b) Doughton-HMJr conv. 96,106 1) FDR-Byrnes-HEJr-Paul talk on strategy reported 106 a) Early-HMJr conv. on publicity 109 b) Letters to George and Doughten from FDR 112,115 e) Byrnes-HMJr conv. 5/18/43 217 1) FDR's intervention lauded and d) Paul's resume of confs. with Cohes, FDR, Byrnes, etc. 5/18/43 231 $ Doughton- - Hm se comv. 5/19/03 63513 f) Rayburn-Hmse anv. 5/19/43 635:29 g) Gmnally-LaFdlitte -Byrd thanks 5/19/43 635:51 Revenue Revision Soldiers' and sailors' relief under House and Senat 635 pay-as-you-go bills outlined by Paul 5/19/43 635: 55 FDR's discussion of situation at Cabinet reported by Bell 5/21/43 137 FDR-Paul-Bell discussion reported to HMJr by Paul 5/22/43 176 Revenue Revision 636 Situation reviewed by Paul for HMJr in N.Y. 5/24/43 636, 10 a) Convs. with Cooper 19,27,30, 33 Conf.; present: HMJr, Bell, Gaston, Paul, Sullivan, White, Thempson, Gamble 5/25/43 158 a) Byrnes-House Com. cenf. reported by Paul 1) Byrnes to recommend to FDR that he accept 60-62 "acress-the- board" forgiveness 2)* Conf.; presents HMJr, Gaston, Paul, Gaston, Surrey, and Smith 5/25/43 171 a) Meme for Senate Finance Committee from FDR as prepared by Fred Smith 180 2) 95% voted by House conferees - Doughton siding with Republicans 5/25/43 636: 189 a) Eyplanstic in Ly Panel \ G37: 63 Revenue Revision Rev. Bill of 1943: 637 Deughten-HMJr conv. on present status 5/26/43 637: 5,12 Byrnes' conf. with FDR discussed by HMJr, Paul, Blough, and Surrey 5/27/43 126 :3 Resented by HMJr Planon (Drew) sugget HmJr 5/25/43 638:5 5 Revenue Revision 638 Future legislation discussed by HMJr, Paul, George, and Doughton 5/28/43 638: 1 a) Inflation worries HMJr Rev. Bill b) of 1943: FAR told .\ worf. 6/4/43 639:165 Byrnes describes talk with FDR to HMJr 5/28/43 16 Withholding Tax: Publicity discussed by Treas. group 5/28/43 39 FDR provided withs outline of mechanical problems and draft of statement in conn. with probable signing ofbill 5/31/43 113 611 Liquor and Cigarettes: Tax increase in Gt. Br 436mg: 1,55 discussed by FDR and HMJr after Churchill's talk with FDR 5/28/43 XX 37 Revenue Revision X Rev. Bill of 1943: 639 Conf.; present: HMJr, Paul, Vinson, Doughton, and Cooper, George, and Byrd 6/3/43 639' 111 a) Cebling-off period recommended b) Retroactive taxation opposed c) $16 bil.: 5 plans ready d) Sales tax discussed e) Republicans on committees - possible consultation with discussed f) FDR to be informed 6/4/43 158 Revenue Revision 641 Revenue Bill of 1943: See also Book 640 Tax Subsidy Draft of preposed FDR message, sent to Treas. by Gerhard Celm, discussed in Bell memo 6/12/43 641: 174 Revenue Revision 642 Further legislation discussed at cenf.; present: HMJr, Paul, and Bell; George and Byrd; Doughten, Ceoper, and Disney; Vinson 6/15/43 6421 1,6 a) Dew-Jones report 8 Taxes and veluntary YS. compulsery savings discussed at conf.; present: HMJr, Bell, Paul, Sullivan, Heas, Bleugh, Viner, Smith 6/15/43 11,33 a) Drew Pearson's article discussed (see page 32 for article) 1) Capex influencing b) Prepesed tax subsidy message discussed; HMJr suggests delay in tax part for 2 mos. 12 2 Revenue Revision c) Rayburn-HMJr cenv. 642: 1642 d) FDR meme as drafted by Smith 28 *** e) FDR ene-page meme 38,41 FDR-HMJr luncheen 6/15/43 39 a) Purchasing power of bend 10 yrs. bence discussed 40 b) Ceoperation between Treas. and Byrnes discussed further by HMJr and Paul 6/15/43 51 1) Litter 1 Byrnes spacing face. min to congrete Dismond (422 : 164 28 a) Further prount wf. of group, Kahes 643; 13 1) Vincroping : 16 of Taxes and voluntary vs. compulsery savings in Canada, England, U.S., ste., discussed by Treas. group 6/16/43 6421 147 3 Letter to Byrnes expressing Treas. stand discussed. 164 g) Blaugh memo are ampulary linding 6/22/43 6A4:37 3 Rev. Runsind 642 2) Kades aginim 643:33 3) Spenlings try - voluntary savings Alatimship mind 643:18 Garge (Sunator) change of attitude (now promis Grang. savings) Disc. in Paul men, 'h5/43 645:34 Revenue Revision 643 Pay-as-you-ge Income Tax: PXXXXXXXXXXXX Publicity for 6/17/43 643: 61 U.K.-U.s.-Canada tax burden compared - Paul mome 6/21/43 248 Revenue Revision 640 2 Rev. Bill of 1943: .) Drafts of letter to FDR 640, 158,161 1)ml and 190,192,217 e) Paul reperts on cenf. with Byrnes 171 1) Cehen draft of massage, "Tax and Subsidy Message," reported 171,244 2) Compulsery savings endersement included g) Letter as sent to FDR through Miss Tully 6/19/43 214 H) FDR's lack of statement at time of signature discussed by Treas. group 6/10/43 219 Gaston's # 1) PAMXXM opinion on letter 640: 180 2) Paul's E = = 182 3) Sullivan's - - . 185 4 #) White's = . . 194 Revenue Revision 640 Rev. Bill of 1943: FOR at press cenf. advocates cempulsery savings as he announces impending signature of bill 6/8/43 640: 44,46 a) HMJr-Bell conv. 6/9/43 101 b) FDR-HMJr cenv. reported * to Bell 6/9/43 110 FDR's attention called to N.Y. Herald-Tribune article (6/10/43): "HMJr no lenger Administration's tax pelicy maker" assure. 6/10/43 141 a) Gasten-HMJr conv. JIFDRi 4/15 6/10/43 Actual article 169 141,164 154 3 6av. N.Y. Times article 155 HMJr's own copy of letter to FDR 156 sullivan act of ant millerily 11143 641:85 FRR amots impaction that he 1 congulary sunvings 6/11/83 641: 1, ,22, 25 a) Sullivan acit of of with Early 641: 85 Revenue Revision Spendings Tax vs. Sales Tax - Blough memo 645 6/28/43 645% 155 Withholding Tax: 2% ***** Depository Bonds, 2nd series, to be issued for banks designated as depesitories, etc. 6/29/43 197,199, 201 Hyde Park net affected 6/30/43 X$A 297 Revenue Revision Doughton-Stam-Paul meeting suggested to HMJr 646 by Doughton to plan recess program 7/6/43 646: 241 Revenue Revision See Inflation 647 Revenue Revision Withholding Tax: Likert to check on impact in 648 Buffale 7/12/43 648: 22 Tax limut-Hmsr Limit coav. -gragen : Hmir maymit Buttos 6551157 Income Form to be Filed Sept. 15:Discussed by Sullivan at Treas. conf. 7/13/43 63 a) Sullivan to check with Smith 64 Discussed by HMJr, Bell, Paul, Smith, Thompson, Sullivan, Kades, Opper, Surrey Cann, and Meoney I 7/13/43 123,207 Atkessa present at 2nd conf. a) Ceptes of forms 147,148, 204,205 1 b) Helvering also disturbed, HMJr tells group 207 Notice to Fed Income Taxpayers a) HMJP tells Cann he does not like 7/28/43 Bk. 652 P. 18 Publicity man for Int. Rev. discussed by Treas. group 7/29/43: 652, p. 159 Revenue Revision Income Tax Form to be Filed Sept. 15: 648 Publicity in two steps advecated by TMM Sullivan and Smith 7/15/43 6491 29 a) Bur. of Int. Rev.'s attitude on form explained to HMJr by Sullivan 32 Notice to Fed. Income Taxpayers a) HMJr tells Cann he does not like b)ont 7/28/431 Bk. 652, p. 18 Publicity man for Int. Rev. discussed by Treas. group 7/29/438 652, p. 159 I Conf.; present: HMJr, Cann, Graves, Gaston, ENX C.S. Bell, and Smith 7/29/438 652, P. 181 Revenue Revision 649 Vinson cenf. described to Treas. group by Paul 7/15/43 on P. 42) 649: 22 a) Excess profits tax (2% 2 types) discussed b) Compulsory savings strongly advocated by Vinson 44 Stan's Joint Com. on Taxation) request for all Treas. plans under consideration discussed by Treas. group 7/20/43 253 a) Paul meme and copy of meme to Stam 7/20/43 326 Withholding Tax: FDR's exemption certificate sent sent ever for signature 7/20/43 329 a) anmy not notimes 7/29/3 652:162 ml b) Righest Gillent(ingt Aso approvabled in stam 1/21/23 650.86 6) Jr. answer to Stamis agust 1/23/93 600:291 Revenue Revision FPR animals a HmJr: 650 Cenf. I present: HMJr, Bell, Gasten, Paul, Smith, and Kades a) FDR-HMJr correct in connection view - 7/22/43 650: 109 264 145,231 Vinson-Byrnes interference 4FDRs many discussed (See also Book 640) 1) Crader article in N.Y. Times 25 2) Draft of HMJr's letter to FDR 112 3) Copy of HMJr's June 10 letter and FDR's answer 135,136 4) HMJr's original draft of letter to FDR 141 5) Draft 1 of Treas. group 137 (9 = = = 2 % 186 7) Smith draft 1 254 new 4) Gaston smft 264,213 4) Smill Draft II . Gasten soft II S.S. 1/27/43 10) Final (Gaston) smaft 651.102 4 112 1115 106, 109 4) H mirs a) chmological summary afounts 651:145 cogins aft orafts :151, 154,157,160, 12/FDRs ansure 7/80/43 163, 166,169 652:227 2 Revenue Revision FDR's attitude toward Treas. and HMJr (Continue 650 Vinson-HMJr conv. concerning newspaper stories repeated to Gaston, Paul, and Kades 8/4/43: Bk. 653, p. 162 a) Proposed joint statement by HMJr and Vinson (prepared by Smith, not shown to Vinson) 8/4/438 653, p. 181 b) Reporters questioning anticipated by group p. 171 1) Smith's memo/ indicates plans already made P. 183 Revenue Revision 650 Deughten asked to postpone first meeting on forthcoming tax pregram until a few days after opening of 3rd War Loan Drive 7/22/43 650: 210 a) Daughtens agreement 1/27/43 651:200 6) "s k the to mumba of Hays - means Cam. 8/4/43 653:178 Revenue Revision Vinson, Fred: Vete record/oR Care 651 legislation sought by HiJr 7/24/43 651: 1 as Paul-Tarleau cenv. 7/26/43 116 by shoup next 7/29/43 652.206 Withholding Tax: For effect on War Bonds see Financing, Govt.: WSB Revenue Revision 652 Pension Trusts: 1942 provisions discussed by HMJr, Paul, Surrey, and FredE Smith 7/28/43 652: 34 a) Senator Taft's proposition reported b) Paul memo 44 c) Excerpts from Kiplinger Tax Letter 46 Reyenue Revision 653 $12 bil. increase in revenue - first draft of program 8/2/43 6531 42 Spendings Tax - Blough memo 8/2/43 58 War Anti-Inflation Tax Plan - Blough memo 8/2/43 62 Doughton press release: Draft after conf. with HMJr 8/3/43 89,94 Vinson-Paul conf. described to HMJr 8/3/43 138 "Weak sentiment for additional taxes and strong sentiment for compulsory savings on Hill" prophesied by Vinson 139 Revenue Revision 654 Conf. planned with some of people on Vinson's committee, Nelson, Forrestal, Patterson, etc. 8/5/43 654: 28, a) Ways of raising money and combatting 32 inflation discussed Spendings tax plan proposed by Fred Smith as anti-inflationary - Paul-Blough memo 8/7/43 184 # b) "Dress reheaseal" 8/10/438 Bk. 655, p. 12 1) Agenda 28 Conf.; present: HMJr, Jesse Jones, Vinson, Eccles, Cohen, Nelson, Currie, Lloyd Garrison, and reps. of War, Budget, Soc. Sec. Bd., Int. Rev., and Treas. 8/10/43 655: 29 Revenue, Revision Printing See also egulations - paper for: 655 Discussed by Treas. group 8/11/43 655; 90 Publicity man for Int. Rev. Bar. discussed 8/11/43 97 Joint Committee on Taxation: For requests direct to Bur. of Int. Rev. see discussion by Treas. group 8/11/43 140 a) Sullivan-George talk at Mayflower reported to HMJr 8/11/43 177 Withholding Tax: Table showing "How Retirement and 8/11/43 Withholding Deductions Affect Your Pay" 180 1)amv. spotal to Vinson 8/12/43 655: 276 Revenue Revision about Agencies COALLE Blough, Shoup, Surrey and Paul formulate l - Conforming with: 656 questions to be taken up at next meeting with other agencies 8/13/43 656: 1 a) Questions on tax program to be submitted to Congress 3 b) General questions on XXXXXXXXXXXXXXXXXXXXXXXXX HMJr's tax statement to Bongress 10 c) Sample letter to Vinson 15 Questions (above) discussed by Treas. group and Currie 8/17/43 92 a) Budget Bur. comment on $12 bil. tax program presented by Treas. on Aug. 10 8/13/43 173 8/18 143 657:25 Revenue Revision Fed. exemption from excise taxes: Termination 657 recommended by FDR 8/20/43 6571 169 Revenue Revision Railway Labor Executives' Assn. - Paul memo on 659 conf with 8/25/43 6591 5 CIO attatude reported by Blough and Surrey 8/26/43 (see Paul mimo p.151) 131 a) Social Security taxes and Wagner bill discussed 135 b) Table showing tax burden under proposed merger of individual income tax and employee social security tax 150 1) Discussion of 137 NIXE c) Dismissal Compensation: Reuther-Paul conf. at request of FDR 8/27/43 207 8/28/43 660:3 * 1) Blough memo giving resume EX of Wagner bill 659: 208 2) Wagner bill compared with present Soc. Sec. provisions 211 Revenue Socied Revision Sugmite - Drama BK659) Tmp integrated plan: 660 Tax plan with Soc. Sec. plan integrated* FDR likes and asks HMJr to discuss with George, Doughton, and himself before Sept. 14 8/30/43 660: 16 a) HMJr-Paul-Blough-Surrey reported cor to Treas. group 8/31/43 82 1) Surrey's explanation of plan 88 h) Conf.; present: HMJr, Paul, Gaston, White, Sullivan, Blough, Haas, and Surrey 9/1/431 Bk. 661, p. 1 1) Paul presents memo covering 4 alternatives (see page 23) a) HMJr not pleased with any - p. 7 2 Revenue Revision c) Conf.; present: HMJr, McNutt, Altmeyer, 660 Magga Gaston, Paul, and Blough 9/1/43: Bk. 661, P. 25 1) Program as planned to date described 2) Impact on incomes under $3000 discussed - P. 29 3) Secy. Perkins' attitude toward double program reported to Paul by Magge d) AltmeyerIX's suggestion of "putting a premium on passing the Sos. Sec. part of the program" described to HMJr, Paul, Surrey, Smith, and White by Blough 9/1/43: Bk. 661, p. 57 3 Revenue Revision 660 d) 1) Paul-Blough attitude on HMJr's own proposal not pleasing to him: Bk. 661, P. 61 e) FDR's nessage to Congress - Gaston to work on proposed draft 9/2/43: Bk. 661, P. 112 f) Conf. 9/2/43: Bk. 661, p. 134 a) List of those present from outside agencies, etc. - pp. 132 and 134 b) HMJr's ideas on why Soc. Sec. should be a part of the tax program - P. 133 *1) (Over) *1) Altmeyer points out difficulties of relationship between Soc Sec. and tax program - P. 151 2) Chart showing individual income tax: effective rates for married person without dependents - p. 163 3) Chart showing combined individual income and employee payroll taxes: effective rates for married person with 2 dependents - P. 164 4 Revenue Revision 3) Byrnes and Vinson: Paul told to see both 660 if possible 9/3/43 661:215 H) FDR-Treas. conf.: Material to be used sent to Rosenman for review 9/8/43 662: 300 1) FDR-Treas. conf. discussed by Rosenman and-HMJr 9/9/43 663: 8 1) Byenco a Vinson <<< prount :26 1) Conf.; present: HMJr, Bell, Paul, White, and Smith, Schwars, Shaeffer 9/9/43 26 1) Dow-Jones release on tax conf. 47 2105 P.M. a) Burgess asked to look into and source of story from N.Y. end 49 9/9/43 2) CMILE cm. Flynn article seat hy by FD R to Hmin to to sent Service inv. - Rbc. by hyar. ar. grunp 9/15/43 664: 104 5 Revenue Revision 3) 660 1) b) Mike Flynn-Shaeffer conv. reported to Treas. group 663 54 k) "Treas. to Present FDR's Tax Plan; Vinson an Adviser Only" - Balto. Sun article 9/10/43 101 1) Byrnes-Vinson-Treas. conf. planned for by Treas. group 9/13/43 204 1) Byrnes and Vinson verify time of conf. 203,205 2) 4 alternative plans again reviewed by Paul 3) Conf, reported to Treas. group 207 a) Caston memo read 226, 244 6 Revenue Revision 660 m) FDR to announce at press conf. "Treas. is manager of tax bill" 663: 235 n) FDR-HMJr-Rosenman-Byrnes-Vinson-Paul-Gaston conf. reviewed in Gaston memo 9/14/438 Bk. 664, p. 22 1) Byrnes seizes lead and reviews plans already discussed with o) Reaction of Currie, Eccles, Senator Treas. for FDR (malso HmIrt nation - gian or origings Wagner, etc.: Bk. 664, pp. 26 and 27 6.12g p) Workers earnings - Labor Dept. meme on: Book 664, p. 80 1)suing Presing - mar. -Budyet meaning 9/22/43 666:167 # a) Wike Flynn article sent by FDR to HMJr for Secret Service investigation - discussion by Treas. group 9/15/438 Bk. 664, p. 104 2) FDR's special insurance feature 1) Has $4.3., AdhaSum in articles 664:134 discussed by Treas. group 9/15/43: Bk. 664, p. 118 7 Revenue Revision 660 q) FDR conf. with Treas. group, George and Doughton, Byrnes, Vinson and Rosenman 9/15/43: Bk. 664, P. 150 1) Agenda - p. 154 2) Post-war refund considered thoroughly impractical by Doughton Revenue Revision Withholding Tax: 660 See also Book 648 Buffalo, N.Y., study on impact to be enlarged: Discussion by Treas. group 8/30/43 660: 35 Funds for survey discussed by HMJr, Thompson, Sullivan, and Hass 9/2/43 661: 108 a0 Treas. letter to Bur. of Budget 9/2/43 168 1) Copy to Sec. Perkins 170 nume Revision Joint Com. on Taxation 661 See also Book 655 Transmission of material through Office of Under Secy. of Treas. discussed in Treas.-Stam corres. 9/2/43 661:172 a) Procedure explained to Helvering and Wenchel, of Int. Rev. 177 b) b) Disc. aflettes to Stam by Hm Jr ,A-1, Gootm, Sallivan 9/7/43 289 662: 120/ 1) Rev.sal Draft of letter 126 fix). 2) "mTes c) Sullrvam letter to Sunator Gurge 131 1331 1) Summary of Dimins " Exchange data. tosath :145 " Review letter (8.206) Disc. by Itm Jr Paul, Gostral Sullivan 9/8/43 662:204 > g) stamsply rituating all that has game hfn 9110 143 663:103 Revenue Revision Withholding Tax: 661 Gallup Poll on taxpayers' reaction after 2 mos. 9/1/43 661: 77 Revenue Revision Excise taxes on coffee, tea, cocoa, sugar: 662 State Dept. asked for opinion on 9/8/43 662, 325 as Regly 9/20/43 665 :2 46 Revenue Revision 666 Sts.f Workers (United, of Faul discusses 1so Statements by tax proposals of Exec. Bd. 9/24/43 6661 316 Revenue Revision 667 EXKES Stam (Joint Com. on Taxation) sent Internal Revenue's comments on plan for simplification of individual income tax returns 9/25/43 667: 13 Revenue Revision Social Security-Income Tax Integrated Plan: 667 See also Book 660 FDR-HMJr interview described to Treas. group 9/27/43 667: 32 a) FDR will see George, Doughton, md Cooper to-morrow 1) Treas. plan prepared for FDR before interview 43 a) Philip Murray's letter attached 57 b) Green letter similar to Murray's suggested to Houghteling 37 b) Conf. with FDR described to Treas. group by Paul 9/28/431 Bk. 668, p. 5 1) FDR chooses "sempulsory saving may beinsware alternative with insurance annuity clause"; FDR suggests ending statement with general plea on behalf of Social Security 2) Byrnes and Vinson present; FDR opens conf. with statement to Doughton and George "I'm sure you don't want a Social Security program at this time" 3) Houghteling told to explain situation to Murray and Green: Bk. 668, p. 19 2 Revenue Revision 667 Social Security-Income Tax Integrated Plan: Refundable portion of program: FDR asked if this may not be reduced in order to keep faith with Amn. people told in Bond drive that adequate response would prevent Compulsory Savings program HMJr 9/30/43 668: 114 / Message to Congress: Draft as given to Rosenman described to HMJr 10/1/43 669, 1 a) Paul and Blough indicate disapprovel of this draft by Fred Smith 17 1) Paul thinks Vinson and Byrnes Draft, should be consulted 96 a) * Summary statement of tax program included in 123 + b) MoNutt advises omitting sentence "a substantial increase in the payroll taxes, etc." *** 669: 278 Actual statement 10/4/43 374 Vinson-HMJr conv. after return from the Hill 10/4/43 415 a) Vinson's testimony on Hill to-morrow discussed 3 Revenue Revision Social Security-Income Tax Integrated Plan: 667 At Cabinet meeting Perkins and McNutt oppose "tying taxes and the Soc. Sec. program together" 10/1/43 669: 33 Revenue Revision Income and excess profits taxes by Fed. Res. 669 Districts compared for June and Sept., 1943 10/4/43 669: 426 Revenue Revision 670 Congressional opposition to HMJr reported 10/6/43 670: 61,62 United Press Assn.-Treas. corres. concerning off-the-record advance data on tax proposals 10/6/43 66 Excess Profits Tax law - administering relief provisions of: Helvering memo 10/6/43 81 Simplification of forms - Smith suggests a "Eaxpayer test" of difficulties 10/6/43 85 Revenue Revision 670 Social Security-Income Tax Integrated Plan: Vinson testimony 10/6/43 670: 64 AFL endorsement of extension of social insurance program 10/6/43 68 Revenue Revision Commissioner Hannegan's testimony before 672 House Ways and Means dom. reported in Gaston memo 11/1/43 672: 98 a) Excess profits tax discussed Revenue Revision 673 Vineon speech on taxes before Investment Bankers Assn. in N.Y.C. 11/43 673: 16 Sales Tax: Study prepared by Div. of Tax Research 11/4/43 20 Revenue Revision See also Statements by HMJr 675 Rebuttal of criticism of Treas. program - Teul memo 11/11/43 675: 89 a) Dislussion Ly Hm Jr by .In. group *123/43 679:53 w Revenue Revision Blough memos 11/16/43 677: 161 677 a) "Internal Revenue collections by selected sources, 1933-1944" 162 b) "Additional taxes recommended by the Treas. in amts. enacted by the Congress during the period 1933-1943" 163 Revenue Revision 1943 Rev. Bill: 678 House Ways and Means report 11/18/43 678: 248 Paul memo: "Reply to contention that reduction in Govt. expenditures reduces revenue needs below amt. recommended by the Treas." 11/20/43 285 Revenue Revision * 1943 Rev. Bill: - Hm3ri and approved 00 before Have 679 "P - can Conf. of Treas. group, 11/23/43 679: 52% 173 a) Rebuttal of criticism discussed; 220 1)phitz-nathan and 12/1/43 682172 HMJr dissatisfied with what has world / * 12/15 143 684:181 been done to date b) War Dept. turn-back of $13 bil. discussed by HMJr and Patterson c) Forrestal B office and HMJr discuss 11/23/43 usy Bill : 53 ,10g 56 if { them mime: similar turn-back for Navy 63 d) Nathan (Robt.) to be asked to help, if possible 69 e) HMJr: Trying to please too meny people fault of last tax bill; if aim is to please only myself, this bill may be better" 74 2) of Budgets action hydr. by dr. cymng "/27/43 680: log 3) Actual Army- Mary hudgetary positime 10/29/45 681:186 Has chart on HPR munitims Pnd. index - was appealiture mossely. July 1940 bloth :684: 315 Revenue Revision 679 2 1943 Rev. Bill: f) Sales tax exemptions discussed 679: 76 g) Luncheon conf. with Democratic members of Finance Com. planned; Vinson invited 116 1) Actual conf. 11/24/43 238, h) Lippmann, Lindley, etc., Clapper consulted by 242 Gaston 245121, 1) Sales tax discussed 221 a) Chart 235 I) Congressional Record digest 248 k) David Lawrence discusses his idea of tax bill with Gaston 11/26/43 680: 6 1) Paul Wooten (McGraw-Hill publications, tax bill with Gaston including Business Week Toped/discusses 7 Revenue Revision 679 3 KX 1943 Rev. Bill: N.Y. Times article by Godfrey Nelson "U.S. Taxation Goal Overtope British" explained in Blough memo 11/26/43 680: 8 Conf. of Treas. group 11/27/43 109 a) Reduction in estimates of expenditures from the August overs submation discussed 113 1) HMJr discusses how to present 52% know Visoles (150) new budget figures to Congress 115 a) War taxes to be reiterated over and over b) $41 bil. in revenue on a $100 bil. budget means $9 bil. in taxes - Gaston's suggested approach 2) Haas memo, based on budget revision: (Over) "Revised Outlook on Excess Income of Individuals for the Fiscal Year 1944"- 11/27/43 680F 153 Revenue Revision 679 4 1943 Rev. Bill: For statement by HMJr and discussion thereof see Book 680, Statements by HMJr Revenue Revision 1943 Rev. Bill: See Book 679 680 See also Statements by HMJr (Book 680) Revenue Revision 681 1943 Rev. Bill See also Statements by HMJr, Book 680 Congressman McCormack (Mass.) thanked for defense of HMJr against Congressmen Fish's (N.Y.) uninformed attack 11/29/43 681:171 Senator Byrd (Va.) congratulates H.Wr on testimony 11/30/43 236 Conf, of Treas, group 12/1/43: Bk. 682, P. 1 a) White-collar workers-factory workers: Discrimination in treatment detected by Congress; HMJr not satisfied with Paul's statement 1) "Swollen incomes" - HMJr regrets Treas. has not worked out plan to reach a) Women who earninothing until . war employment b) Negro situation in the South discussed 2 Rev. Revision 681 1943 Rev. Bill Conf. (Continued) b) Congressmen's expenses discussed: Bk. 682, p. 23 c) Discharged soldiers now employed as expert mechanics, etc., discussed: 682, 26 Renegotistion of contract feature: See Post-War Planning, Book 682 Constitutionality of a tax on increases in individual incomes favored in Paul memo 12/3/43, Bk. 682, P. 219 a) Mail report for 12/3 comments ont Bk. 682, P. 226 fixed # Relief for individuals with/incomes - Blough memos 12/4/43* Bk. 682, pp. 270,273 Revenue Revision 1943 Rev. Bill: See Book 681 682 Sales Tax: N.Y. Times editorial on 12/1/43 682, 46 a) Blough memo 43 Forms: Review of discussed by HMJr and Sullivan 12/2/43 147,149 a) Hannsqan name to to all officials starsing melifulness to jublic to 12/8/43 683:48 Revenue Revision 685 1943 Rev. Bill Paul reports on trend of events 12/17/43 685: 7 Possible press conf. discussed by HMJr with Gaston, Paul, Blough, and Smith 12/20/43 159 a) Shaeffer recommends 168 b) Statement given 182 Revenue Revision 690 Tax Simplification Conf.; presents HMJr, Gaston, Smith, and Blough 1/4/44 690: 61 & a) ) Blough memo 73 b) Paul memo 79 Revenue Revision 693 12x3 1944 Rev. Bill: Surrey gives resume of action to date 1/13/44 693: 166 a) Simplification: HMJr anxious to make fight for 167 b) Speeches by Treas. reps. - HMJr opposes for immediate future 168 Revenue Revision Pre-March 15 publicity - Sullivan memo 696 1/26/14 696: 264 Revenue Revision 697 1943 Rev. Bill: Progress report given to 9:30 group by Blough 1/28/44 697: 126 a) Paul speeches: Doughton "sick and tired of them" 131 Revenue Revision 698 1943 Rev. Bill Contracts, Renegotiation of See also Post-Tar Planning (Contracts, Renegotiation of) in previous books Lack of progress on the Hill discussed by Patterson and HMJr 1/31/44 698: 126,154 a) Faul memo on threat of possible vete 129 b) Faul-HIUr conv. 130 c) Byrnes-HMJr conv. 1/31/44 134 1) Possible veto discussed Conf.; present: HMJr, Gaston, Paul, White, Smith, and Sullivan 1/31/44 140 a) Treas. group polled on vete 1/31/44 (Xiake@x699147,64) 152 i Committee reverses itself - Patterson tells, HMJP 1/31/44 189 Byence -Hm3r conv. 2/1/44 699:1 of great # mIr,BiH, Paul, summy, Godm smills. Sullivan, whit 2/1/44 699:47 a) HIMINS advise on VLTO LFDR sixused b) Gastm mens - FDR action m 1938 Act- alland hill to have law without his appooal :72 Paul prograd maft of FDR statement FO recompany signing of will 2/2/44 699:303 Revenue Revision 1943 Rev. Bill, Vato or Approval 700 See also Book 698 Discussion by 9:30 group 2/3/44 700: 17 Paul's statement to accompany signature of bill 2/3/44 57, 114 Byrnci change of ogining after Acding Jr. memo, annyal to Bill for W " Jr 2/10/44 701:1 B.ddls cake sthution to ssthing up (intent of - appial 4 not - adm instruction court) - Cart to whrek antractor can agreed cass as gramde ml, ANFORS nb 2/11/44 701:25 FDRs attitule touch signing at Cabint meeting now hl LyBill to HmJr 2/4/44 701:194 FDR -HmSr and. 2/13/44 701:268 a) jointmolutime to pass excise inmass suggested to FDR )Panls munes x FDR FDR's amments at Cabinct 2/18/44 702:101 a)Vinem maft med in message Nevenue Revision 700 1943 Rev. Bill : Vito we Paul mimo coming des.rable provisions of 702: 186 determal Revenue Buran -situation pinding action an RiH wind insullivan mim. 2/21/44 :191 Yato message 2/22/44 703:30 a)ard a) many blamed 704: 1,99,108,112 b) Paul Eyglanation of 704:163 c) HmJr - staff Drimes ato 3/144 705:3 Revenue Revision Simplification of Income Tax 701 Discussed by Doughton and Bell 2/10/44 701: 2 Statement by HMJr 2/12/44 109 Doughton-HMJr conv. 2/13/44 206 Paul-Bell conv. with Doughton outlined in Paul memo 2/14/44 272 Resume mim. - Pan, 2/21/44 702:193 702: 193 Corporation Intron staffs of drugs. Joint Com. Com. Disammed by or. among 3/144 705:19 19 and Hm3r's Y.S.T to Woughton a Gungh regartal to 30. a)ant. in HmJrs office planned 706:6 anf. of ar. group - Int. Rev. amys 3/6 144 706:156 a) Hm5rs visit to Buran disemand :197 707:5 b) staff of program statement after curf. mine Go. . sunght Asc. # : IT c) Paul agenda for . an : : 14 and mills Suncetor Grogr in Sullivan mind : 22 2 Revinue Revision 701 Simplification of drame Tax antigment mJr Goodon, Sultivan, drie Survey 3/8/44 707:136 Byrnes- Byr HMJ, and m Go Dangerton- dr. plan>11 142 707:158 Piason - HmJr H dr. plan "whe and 707:180 Byenis -Vinsms point afrised Ric. by dr. my 3/8/44 paperd 707: 199 ajFDRi mystel letter: Douglation. :206 1) Sullidam Vinsum mino after talking to Byrnes . :205 b) FNRS 11th - so sent toh to in 3/4/42 788:37 c) Elhasa kth to Douglation - FOR: , Gungr - "00 Av. by thereof or group 3/10 H4 704 : 20 213 Revenue Revision 705 Rev. Act of 1943: History as prepared by Blough 3/1/44 705, 27 Revenue Revision Extension of time for filing returns discussed 706 in Congressman Cochran (Mo.)-Wm. L. Igoe-Treas. corres. 3/4/44 706: 111 Revenue Revision Taxating, stc) 707 Fost-War Planning: Paul's meetings discussed by HMJr and Bell 3/8/44 707: 185 a) Memos produced by Blough when 1 Double Taxation: Treaties with foreign countries H m3r HMJr asked Blanch for Conv. them (Parl about fort) 5/7/44 108: 188 20 to eliminate or minimize discussed in Sulliven memo 3/8/44 266 ) 3rd mating -memo clough 6 3/10/44 708:222 Revenue Revision 709 Simplification of Income Tax XXXXXXXX See also Book 701 Paul's participation discussed by HMJr and Doughten 3/13/44 709: 100 a) Paul-Congresswan Breoks corres. discussed by HMJr, Bell, Gasten, Paul, and Sulliven 3/11/44 127 2) Deughten-Sulliven conv. reported 1) Actual litters 138 b) Ways and Means Com. meeting reported by Blough 3/13/44 141 1) Preliminary report on plan 144 - c) Ways Trikans Com. mucting a 3/14/4 Blough 710:18 1) Commissioner numan introd. 2) Burnn attimule on new from ms provided 3) Paul -Cong. Brooks letter again sinsed 4) saugh ton - H - m Jr anv. 3/15/44 710:85 d) Hays 1 means lim. meeting nystem 4 Blough :55 1) D's andiality regard 2) Summary of plan. : 91 a) a Jr. Dismassion : 160 b) PRM nicase Balt Disc. 175 Revenue Revision First refund check as presented to an Air Force 709 sergt. 3/13/44 709: 147 a) HMJr-Fred Smith conv. concerning 145 Revenue Revision 710 Tax-exempt, Bell memo on taxing income 3/16/44 710: 208 a)HmJr -Bcll talk 3/17/44 711:1 Revenue Revision Simplification of Income Tax 711 See elso Books 701 and 709 House Ways and Means Com. REF meeting reported by Blough 3/18/44 711: 149 a) Joint Com. and Treas. differ as to report of income of dependents Doughton reports on "splendid cooperation of Treas. etaff" 3/18/44 152 Conf. of Treas. group with Nunan 3/23/44 713: 83 a) Press: HMJr may say Blough and Surrey, from Treas, and Atkesen, from Bur., to work with Committee b) Discussion of Treas. official to whom Blough is responsible discussed Revenue Revision 712 Organizatione.exempt from taxatien (laber unions, etc.): 1943 Act - provision for filing annual statements discussed by Treas. and Int. Rev. group 3/20/44 712: 41 Revenue Revision Simplification of Tax Program 716 See also Book 711 Reducing value of $500 dependent exemption by amt. of dependent's income: House Ways and Means Com. meeting reported in Blough memo 3/30/44 716: 252, 253 Revenue Revision 717 Income and Excess Profits Taxes by Fed. Res. Districts, March 1943 and March 1944 / 4/3/44 717: 1 1944 Rev. Bill/(Simplification): MXXMX House Ways and Means Com. decides to exclude from taxetion dependents' income if lesa then $500 4/1/44 2 Tax-exempt Organizations: Form for reporting income discussed in Sulliven memo 4/1/44 ajric.4 Hmsr, Sudisar, 0'ammill them Blough 3 Paul (Randolph) suggested by FDR to make study on leopholes 4/3/44 41 Incentive Effects of Texation: Blough memo on 3rd Interdeportmental meeting 4/5/44 130 " 4th 3 " 4/0/44 120:214 Revenue Revision ********XFXXXXXXX 719 See Post-War Planning Revenue Revision Principal Provisions of the Rev. Act of 1943 721 Compared with Prior Law, Treas. Proposals, House Bill, and Senate Bill" - Blough confidential tabulation 4/14/44 721: 48 Revenue Revision Ickes' suggestion to take tax situation to 722 the people discussed in White House-Ickes-Treas. corres. 4/17/44 722: 103 Tax Court of the U.S.: Justice to rep. Treas. in re renegotiation under Title VII of 1943 Rev. Act 4/17/44 107 Revenue Revision Cabaret Tax: HMJr strongly favors retention 723 of 30% tax 4/20/44 723: 135 "Increase in earnings of banks and all active Emn. corporations (after taxes) since 1932" - White memo 4/20/44 141 Revenue Revision Tax Simplification 724 Doughton and George thanked for cooperation 4/27/44 7241 231,235 a) Doughten's attitude toward Treas. staff - Blough mome 238 1-) Rangetens litter (way to FDR) 5/2/44 c) Jr. aply to Dangliton 127:75 726:180 Young contr.hustion 5/3/44 Sichy 9:30 gmp 721:14 Revenue Revision See Post-War Planning 725 Revenue Revision 727 Incentive Taxation: Blough report on 4th Interdepartmental meeting on 5/4/44 727: 195 Revenue Revision Cabaret Tax: Surrey resured of situation 728 KXX 5/6/44 728: 120 : Hm Sr - Suncy -Blangh unv.5 18144 729:72 Revenue Revision Proposed Constitutional amendment to prohibit 732 Fed. tax rates exceeding 25% - Treas. point of view contained in House of Rep. statement by Congressman ***************** Patman (Texas) 5/17/44 732: 171 Revenue Revision 733 Tax Avoidance under the Excess Profits Tax: Paul memo 5/19/44 733' 165 Revenue Revision 735 For post-war taxation see Fost-War Planning LaGwardia-Treas. corres. concerning taxation of Fed., State, and city employees living on fixed retirement allowances 5/25/44 735: 176 Revenue Revision Sim dification Act: Treas. comment to Budget Bur.736 5/26/44 7361 83 Revenue. Revision Simp ification Act: Troms. comment to Budget Bur. 736 5/26/44 736: 83 Revenue Revision 737 Amn. Red Cross workers: Income tax exemptions discussed in W.H.-Treas. corres. 5/31/44 737: 145 Revenue Revision Cabaret Tax 738 See.alse Book. 728 Discussion at 9:30 meeting 6/I/44 738: 12,206 a) HMJr. gives strict instructions that the Treas. is not to fight that partof the amendment reducing the tax specing service men 11/44738:14 b) - anferes Dicisim rigartal 6/5/44 789:236 Smoge -letter to to 6/1/44 140:115 Revenue Revision Cabaret Tax 738 See.alse Book 728 Discussion at 9:30 meeting 6/I/44 738: 12,206 a) HMJr gives strict instructions that the Treas. is not fe fight that partsf the amendment reducing the tax tax 1144738:14 b) - anfores Decision regarted 1/5/44 74:236 Smope -letter to to 6/1/44 740:115 Revenue Revision Cabaret Tax 738 See.alse Book 728 Discussion at 9:30 meeting 6/I/44 738. 12,206 a) HMJr gives strict instructions that the Treas. is not to fight that partif the amendment reducing the tax sumpting service men 6/144738:14 b) - anfores Dieisim rigartal 6/5/44 74:236 Smope -letter to to 6/6/44 740:115 Revenue Revision Refunds: Slip now accompanying - Smith meme 740 6/6/44 740: 118 Revenue Revision See Post-War Planning: Post-War Taxation 742 Revenue Revision Bee Post-War Planning 752 , Revenue Revision Report to Post-War Joint Com. on Int. Rev. Taxation: Discussion by Blough with 9:30 group 11/22/44 798: 4 a) Date of repeal of excess profits tax discussed b) "Carry-backs" considered c) Social Security rate increase discussed 12 Revenue Revision 820 Joint Cem.-Treas. meetings reviewed for HMJr, O'Connell, and Gaston by Blough 2/17/45 820: 141 Revenue Revision Congressment Deductions for Washington "ledgings" 821 as result of keeping up 2 residences discussed by 9:30 group 2/21/45 821: 16 Revenue Revision Eccles' statement on capital gains tax 974 to curb rising prices of capital values 3/2/45 824, 228 a) Blough mamo on 3/15/45 829:145 Revenue Revision Eccles' statement on capital gains tax to curb rising prices of capital values 3/2/45 824, 228 6) Blough memo on 3/15/45 829:145 Rovenue Revision Jeint Com. "Studies in Post-War Taxation - Outline of Suggested Tax Changes Effective in 1945" discussed by HMJr, Blough, etc. 3/17/45 828: 18 Discussion minder Joint Com. aparth in blough mime 3/20/45 830: 101 Joint Crm. "Station in Pat-mar taxatim- - "suggratims for speeding 834:136 Revenue Revision Resume of steps being planned in meme for 827 Truman 4/16/45 If 837: 326 Revolving Funds See Fed. Farm Bd. 127 Reynolds, Arthur 90 See Appts. and Resignations Reynolds, Arthur See Appts. and Resignations 91 Reynolds, Jackson E. Speech to be made before Aan. Bankers' Assn. discussed with HMr and Harrison (Fed. Res. Bk. of N.Y.); HMJr disapproves certain passages; proposed speech and speech as delivered attached 10/24/34 2: 122 Reynolds, Robt. (Senator, North Carolina) 1263 Henes and HMJr discuss Reynolds' attitude toward them 2/6/39 163: 183 Reynolds, Robt. R. (*********** Senator, N.C.) 554 See Engraving and Printing, Bur. of Reynolds Robt. R11 (Senator, N.C.) Military See, Secret Service 646 Reynolds, Robt. R. (Senator, N.C.) See Financing, Covt.: War Savings Bonds 678 (Payroll Deduction Flan) Reynolds, Robt. R. (Senator, N.C.) See War Refugee Bd. 746 Rhea, Colline See Cooper, Jore (Congressman, Tenn.) 397 Rhea, Collene See Cooper, Jere (Congressman, Tenn.) 826 Rhinebeck (New Iork) Post Office 120 HMJr and Simon (Procurement) discuss use of old stone wall 4/25/38 120: 353 Rhinebeck, N.Y., Post Office 121 Peoples tells HMJr stone from old Kip-Beekman House and various old fence walls is to be used for for facing building 4/26/38 121: 79 A-B Rhinebeck, N.Y., Post Office 187 Dedication of 5/1/39 187: 12,52 a) HMJr's remarks 14 Rhinebeck, New York 551 See Parachutists Rhodesia, Southern See War Conditions: Lend-Lease 461 Rhondda, Lady 51 Mrs. Vim. Brown Meloney asks HMJr for special consideration through Customs 1/11/37 51: 204-207 a) HMJr asks Durning to attend to this 208-209 Richards, John S. 681 See Deferments, Military Richards, Karl M. (Customs Agency Service) Report concerning bombing of Calais, and a 293 trip through the German lines in France, Belgium, etc. 8/14/40 293: 272 Richards, Karl See Appts. and Resignations 454 Richberg, Donald See NRA 2 Richmond, Va. See Self-Help Richmond, Va. See Financing, Govt.: War Savings Bonds 524 Richmond, Va. See Glass, Carter 537 Rickey, Branch HMJr and Chester Davis discuss 9/14/42 56913 3 Rieber, Torkild XXXXL 509 See Dies (Martin) Committee Ricflar, Winfield 4 HmJr J. suggists to FDR W.W.R. innotigate moffetts "I" FOR agess, multips anmyd 4/17/25 IV IV244 Riefler, Winfield See League of National Nations Financial Committee 47 Riefler, Winfield For Paris visit, see Stabilization 68 Riefler, Winfield 73 To be Special Consultant with Treas. 6/15/37 73: 75 Riefler, Winfield W. as adviser of Treas. 121 Letter of resignation/and acknowledgement 4/29/38 121: 266 a) Riefler notes on recent fiscal and monetary program 270 Riefler, Winfield Returns from meeting or Finance Committee at See 8380 War Conditions 177 Gene va: memo on medium-term credit in U.S. attached: White XXXX comment 4/10/39 177: 118 Riefler, Winfield See War Conditions 179 Riefler, Winfield See War Conditions: Post-War Planning 463 Riegelman, Wm. See Refugees (Jewish) 688 Part II Riegner, Gerhart 688 See Refugees (Jewish) Part II Riegner, Gerhart 690 See Refugees (Jewish) Rifles (Enfield) See War Conditions: Canada 284 Rifles (Enfield) See War Conditions 288 Rifles See War Conditions: Canada 337 Rifles See War Conditions: Canada 342 Rifles 351 See War Conditions: Ordnance Rifles See War Conditions: Ordnance 371 Rifles See War Conditions: Ordnance 373 Rifles (Enfield) for England at time of Dunkirk See Lend-Lease: Stettinius book 675 Riley, Geo. D. (Washington Times-Herald) 482 See Scheffer, M. W. Rio de Janeire Conf. 541 See Latin America: Brazil Rist, Charles 92 See Stabilization: France R.st, Charles 93 Sn Stabilization Rist, Charles 102 See Stabilization Rist, Charles See Stabilization 104 River and Harbor Bill (Omnibus) 458 See Financing, Govt.: Non-defense Economies RKO See Foreign Funds Control: Motion Picture Industry RKO Postmaster Gen. Walker teld by White of 530 investigation of financial status 5/20/42 530: 72 RKO See Foreign Funds Control: Motion Picture Industry 538 RKO Corp. See Tax Evasion 580 "Road to Victory" (Bong) See Financing, Govt.: War Savings Bonds 665 (3rd War Loan Drive) Roads, Public See Unemployment Roanoke, Va. See Financing, Govt.1 War Savings Bonds 554 Roanoke, Va. 559 First Treasury Flag City: See Speeches by HiJr <> Firms sponsing outdon add ortising of 10% in med had 560:13 Robbins, W. M. (Vice Pres., General Foods) 611 See Financing, Govt.: War Savings Bonds Robbins, W. M. See Appts. and Resignations 633 Robbins, W. M. 634 Gen. Foods Corp. thanked for his services 5/18/43 6341 274 155 Robbins, William Welles Oliphant discusses qualifications with Bullitt 12/7/38 155: 74 Robert, L. L. (Chip) 85 HMJr's statement "resignation was voluntary and under honorable circumstances" 2/16/39 165: 58 Robertson, Nathan Dinner given by Washington Newspaper Guild 777 as R. leaves for Harvard Univ. a) HMJr's notes for impromptu tribute 9/29/44 777: 40 Robertson, Nathan See Taxation: Dewey Criticism of Program 778 Robertson, A.W. (Chmm., Westinghouse Elec. & Mfg. Co.) Picture and biographical sketch 489, 113,114, 123 Wage and salary payment plan 124 489 Robertson, A. W. See Westinghouse Elec. and Mfg. Co. 536 Robertson, A. Willis (Congressman, Va.) See Revenue Revision 517 Rebertson, A. Willis (Congressman, Va.) 542 See Revenue Revision Robertsen, Willis (Congressman, Va.) See Financing, Govt.: War Savings Bonds 567 Robertson, A. W. (Congressman, Va.) See Financing, Govt.: U.S. Savings Bonds 700 Robertson, A. Willis (Congressman, V2.) "Look" article: UMJr disclaims any connection 715 with on part of Treas. 3/28/44 715: 116 Robeson, Paul See Financing, Govt.: Defense Savings Bonds 413 Robeson, Paul See Financing, Govt.: War Savings Bonds 530 ROBIN MOOR Sinking by German submarine reported to Congress 411 by FDR 6/20/41 411: 199 Barth resume 6/20/41 201 Robbins, William M. (Gen. Sales Mgr., Gen. Foods) 613 See Financing, Government: War Savings Bonds Robbins, Wm. See Financing, Govt.: War Savings Bonds 620 Robbins, W. M. See Financing, Govt.: War Savings Bonds 630 (Organization Plans) Robinson, Beverly See Bullitt, Win. C. 180 Robinson, Congressman (Utah) See Appts. and Resignations 105 Robinson, Joseph (Senator, Arkansas) See Supreme Court 69 Robinson, Joseph (Senator, Arkansas) 78 Death on 7/14/37 78: 203 Rochas, Marcel See France 213 Roche, Josuphine 7 SEE F. A.C.A. : Youth mornat Flug of Asit siy presented - mumunto of neent visit to Coast Grand - 1ˢᵗ time manner had has humand as as Ait suy by - 17 gum salute 6/23/35 VII 179 Roche, Josuphine 8 SEE Wright, Bill" VIII 85 . Rockaway, N.J. 716 See Procurement Div. Rockefeller Foundation Report on European situation 12/6/40 336: 298 336 Rockefeller Foundation 339 Food Situation in Spain: Chamberlain resume of Janney memo 12/13/40 339: 374 Rockefeller, Nelson (State Dept.) 831 Post-War Planning: Mexico City Conf. 831: 119 f Rodrigo, Eusabio See Latin America: Mexico 348 Roerich, Nicholas See Tax Evasion 188 Rogers, Cyril See War Conditions: China (Stabilization Com.) 404 Rogers, James Harvey (Yale) 1 Trip to Japan and China proposed to FDR by HMJr 2/26/34 1: 15 Rogers James Harry 34 See Statilization Trignitik Agarement 9 Rogers, James 647 See Financing, Govt.: War Savings Bonds (3rd War Loan Drive) Rogers, Lindsay See Appts. and Resignations 419 Rogge, John 77 See Appts. and Resignations (Asst. Gen. Counsel, Int. Rev.) Rogge, John See Appts. and Resignations 89 Rogge, John Discussed for Asst. Secretaryship 5/12/38 124 124: 333 Rogge, John (Dept. of Justice) 205 HMJr and Graves discuss request for assignment of Int. Rev. personnel for special investigative work in Louisiana 7/25/39 205: 8 a) HMJr and Graves discuss 42 Rolls-Royce Engine See Packard Motor Car Co. 671 Rome, Italy 691 See Refugees (Jewish) Romig, George W., Jr. 583 See Deferments, Military Roosevelt, Anna See Boettiger,Family Anna John 52 Roosevelt, Betsy Cushing Residence in Astor bldg. staffed by Germans 475 reported to HMJr by Gaston 12/19/41 475: 98 Roosevelt, Eleanor 2 Kiplinger expresses disapproval* to HMJr 10/19/34 2: 121 Roosevelt, Eleanor R. See Tax Evasion 72 Roosevelt, Eleanor (Mrs. FDR) See Philips-Jones Co. 102 Roosevelt, Eleanor Kuhn provides material on (1) freedom of speech, 451 and (2) limitation of profits, for intended speech 10/15/41 451: 77 3 costof living 10/22/41 453:245 10/24/41 455:253 (sn column myday "/4/41 A a) Partsts - form form goines , Muster 465:221 457:178) price of clothing , it furnishing "10-141 457:320 (mi) a) E.R.acc. "/10/41 459:223 Roosevelt, Eleanor Income tax returns - Elizabeth Read letter 496 to Mrs. FDR 2/12/42 496: 80 Roosevelt, Eleanor Kuhn provides material on (1) freedom of speech, 451 and (2) limitation of profits, for intended speech 10/15/41 451: 77 3 costof living 10/22/41 453:245 10/29/41 455:153 (8n Column myday "14/41 A a)Potists - form - t data 465:221 457:178) price of clothing - in furnishing "15/41 457:320 (one) a) E.R. auc. "/10/41 459:223 5) statement showing act. food cash 16% and lat ye "1is 141 \ 461:146 Roosevelt, Eleanor Income tax returns - Elizabeth Read letter 496 to Mrs. FDR 2/12/42 496: 80 Roosevelt, Eleanor Joint Income Tax Returns: HMJr gives Mrs. FDR 531 Treas. point of view 5/25/42 531: 312 Roosevelt, Eleanor 552 See Secret Service Roosevelt, Eleanor Community Chest solicitation in plants operatin558 under War Dept. contracts - correspondence 8/12/42 558. 164 Roosevelt, Eleanor Cost-of-living and Corporation Profits: Statistics 562 for first 6 mos. of World Wars I and II 8/26/42 562: 228 Roosevelt, Eleanor Idaho Plan Loan Bank or Cooperative Loan Exchange. 601 as proposed by Capt. Walter R. Cupp discussed in Treas. letter 1/1/43 601: 61 Roosevelt, Eleanor 602 Visit to Houses of Parliament described in leaflet 1/7/43 602, 76 Roosevelt, Eleanor See Speeches by HMJr 667 Roosevelt, Eleanor 720 See Financing, Govt.: War Savings Bonds (5th War Loan Drive) Roosevelt, Eleanor Expenses in conn. with trips to war zones 734 discussed in corres. with Harry E. Tope, Mich. 5/23/44 734: 275 Roosevelt, Eleanor 20% Theatre Tax: Discussed in corres. with 745 6/20/44 745. 221 Roosevelt, Eleanor 749 5th War Loan Drive: Mrs. Churchill-Mrs. FDR-Mrs. HMJr broadcast, June 27, 1944 749: 79 Roosevelt, Eleanor Tommasi, Lawrence C.: Promotion at N.Y. Customs 750 Service discussed in Mrs. FDR-HMJr corres. 7/6/44 750: 321 Roceevelt, Eleanor 784 Suggestion for coin sent to HMJr 8/22/44 764: 228 Roosevelt, Elliott Lobbies for tobacco interests; HMJr displeased 1 5/1/34 1: 44 Roosmlt, Elliott 10 TIYL tills HmJr 1934 income tax the is incoment (5000 rid for FOKKW not ngatu); All, FDR "125/35 I IMT WT Roosurlt, E 11:0tt 11 Investigation of income tap nture for 1934 XI92+ &t Roosevelt, Elliott HMJr congratulates on receiving Distinguished 599 Flying Cross 12/28/42 5991 91 a) Letter to Mr. and Mrs. FDR 92 Roosevelt, Elliott See Financing, Covt.1 WSB (3rd War Loan Drive) 651 Roosevelt, Franklin D. Note in longhand to HMJr when Dern reads Eccles 1 report on beet sugar and HMJr thinks it time for soft music 2/9/34 1: 7 Roosuelt, F.D. 4 #mJr has supger is M.H. on FDRs milding anniancery 3/18/23 they disner guarral Disarmont IV 112 Rooseurlt, F.D. 5 SEE Bonus (runlation of character to HmJr) II16 of F.D.R. iRelution of 10 HW Jr thinks him about as law in the East as during last 6 monthles of wishin t another Jimmin Walkw Nial i madan has and price FDR is willing to of to Sept, 1935 X 10 Roosevelt, Franklin D. 101 HMJr sends to FDR chart of wholesale prices and factory employment kept current in Treas. Dept., requested by Judge Rosenman in connection with FDR's state papers, reference to which was recently made by Arthur Krock (N.Y. Times) 12/9/37 101: 161 Roosevelt, Franklin D. 105 Speech before Congress on "state of the Union" 1/3/38 105: 124 Roosevelt, Franklin D. Discussion in House as to whether FDR 113 "ever did a day's work in his life" 3/2/38 113: 143 Roosevelt, Franklin D. 69 HMJr philosophizes on FDR's attitude toward him 3/14/39 169: 219 Roosevelt, Franklin D. Democratic Party - 1940 Candidates: Crowley tells HMJr FDR has stated he will not run again unless foreign situation gets worse; thinks ticket should be Hull and Bob Jackson or Hull and Bill Douglas; FDR willing to assume post of Secy. of State 12/5/39 226: 411 Roosevelt, Franklin D. 263 Address to Congress on European situation 5/16/40 263: 4 Roosevelt, Franklin D. 325 Safeguarding U.S. against war: Resume of mayerial (Neutrality Act, etc.) in preparation for campaign speech 10/28/40 325: 242 Roosevelt, Franklin D. Message to Congress 1/6/41 34343 Roosevelt, Franklin D. Inaugural address 1/20/41 349: 82 349 Roosevelt, Franklin D. Public Papers and Addresses - Treas. material 393 given to Miss LeHand, as requested 4/30/41 393: 206,251, 252 Roosevelt, Frankbin D. Speech before governing bd. of Pan-Amn. Union 402 and Canadian Minister at White House 5/27/41 402: 97 Roosevelt, Franklin D. State of the Union - message to Congress 482 1/6/42 482: 303 Roosevelt, Franklin D. 486 See Speeches by HMJr Roosevelt, Franklin D. See Speeches by HMJr: President's Birthday Ball 488 Roosevelt, Franklin D. Commemorative service on March 4 at St. John's Church: Secy. and Mrs. HMJr accept invitation 2/25/42 501: 117 501 Roosevelt, Franklin D. 520 Message to Congress: Rosenman-HMJr conv. 4/25/42 520: 298 Draft 2 301 Treas. suggestions 314 Draft 4 410 a) No net income over $25,000 a yr. thipajt oftayse b) Interest from State and local securities should at least be subject to surtaxes c) HMJr's letter to FDR (not sent) advising against taxing directly or indirectly outstanding Ted. obligations wholly or partially tax-exempt on any basis violating present exemptions 1) Hm5, sends 4/27/42 FOR copy of pms and on 521 56 Roosevelt, Franklin D. Message to Congressi 521 Discussion of 2A32 part group affecting Treas. 4/27/42 521: 18,22,204 a) $25,000 income after payment of taxgs to be recommended 1) Rosen man - HmJr anv. : 26 268,272 Paul memo on taxation for message to Congress or later speech 4/27/42 59 Draft of Message 4/27/42 104 Deaft 5 . . 4/28/42 327 Message 4/28/42 342 pm raction 522:273 Roesevelt, Franklin D. Railread Travel: New plan to entrain at 532 Bur. of Engraving and Printing discussed in Secret Service meme 5/27/42 532: 350 Reesevelt, Franklin D. See Secret Service 535 Roosevelt, Franklin D. Asks heads of all Govt. agencies to refrain 561 from public criticism of one another 8/24/42 561: 210 Roosevelt, Franklin D. 662 3rd War Loan Drive: Opening speech by FDR 9/8/43 6621 234 Reosevelt, Franklin D., Jr. 537 Corres. concerning one of five Secret Service men detailed to protection of his children 6/5/42 537: 128 Roosevelt, Franklin D. Censorship on trips discussed by FDR and HMJr 575 10/5/42 575: 58-C Roosevelt, Franklin D. Rostrum discussed in IBM Corp. letter 586 11/18/42 586: 160 Roosevelt (FDR and Mrs. FDR) Income Tax Returns See Income Tax Returns. 77 Tap Evasim *************** Roosevelt (Franklin D.) Library, Inc.: HMJr addresses Fed. "orks Agency concerning 112 Construction and reimbursement for 9/13/39 211: 41 Roosevelt (Franklin D.) Library, Hyde Park 415 Dedication address 6/30/41 415: 318 " Roosevelt (Franklin D.) Library - Hyde Park, N.Y. Progress report 11/1/41 457: 28 457 Roosevelt (Franklin D.) Library - - Hyde Park, N.Y. 2nd annual report 2/2/42 491: 171 491 Roosevelt (Franklin D.) Library - Hyde Park, N.Y. Notes on 5/1/42 523: 111 523 Roosevelt, Franklin D. 627 Salary check discussed in Treas. letter 4/19/43 627: 88 a)FDR agns 4/26/43 629:48 Roosevelt, Franklin D. For endorsement of 3rd War Loan Drive 644 see Financing, Govt.: War Savings Bonds Recseveit, Franklin D. Hyde Park: See Revenue Revision (Withholding Tax) 645 Recsevelt, Franklin D. See Revenue Revision: Withhelding Tax 649 Roosevelt (Franklin D.) Library Rosenman/(Samuel) contributes royalties from 684 "Public Papers and Addresses of FDR" 12/15/43 684: 192 Roosevelt, Franklin D. Protection by Secret Service: Date of undertaking 699 and authority for discussed in Paul memo 2/1/44 699: 87 Roosevelt, Franklin D. For massage at Internatl. Monetary. Confor 748 Bretton Woods, N.H., see Post-War Planning: Currency Stabilization (Internatl. Conf.) Roosevelt, Franklin D. See Democratic Campaign of 1944 781 Roosevelt, Franklin D. See Democratic Campaign of 1944 781 Roosevelt, Franklin D. Health: Interviews on, etc., discussed in 792 Shaeffer memo 10/17/44 782. 246 Roosevelt, Franklin D. See Democratic Campaign of 1944 732 Roosevelt, Franklin D. Rayburn advises informing public of vacation whereabouts to prevent speculation concerning health 12/11/44 802: 90, al 145 Inauguration medalt - idea approved by FDR 12/12/44 189 a) Bill asks Hm Sr Themas may talk to wiss Tully since Darkson is in trun "ho/44 804:92 92 Roosevelt, Franklin D. 807 State of the Union Message, Jan. 1945 Taxation paragraph discussed by Treas. group 1/3/45 807: 62 a) Draft 70 b) Gaston's memo AM after conf. in Rosenman's office 1/5/45 230 Copy showing Treas. contributions prepared by Gaston 1/8/45 808, 83 Roosevelt, Franklin D. See Post-War Planning: Bretton Woods Conf. 817 Roosevelt, Franklin D. 830 Post-War Planning: Germany 830: 22-49, 50-70, Bretton Woods 115 Roosevelt, Franklin D. 831 HMJr letter to, enclosing Bretton Woods editorials 3/23/45 831: 272 Signs memorandum on post-war Germany Post-War Planning: Germany 185 Reesevelt, Franklin D. Dies April 12, 1945 Sproul tells HMJr Covt. security mkt. will be guarded 4/13/45 837: 1 N.Y. Steck Exchange to remain open on 4/13 and closed on 4/14 a) Pres. Truman informed of the * b) above 4/13/45 3 Last Cabinet meeting discussed by Crowley and HMJr 4/13/45 56 Estate discussed by Basil O'Conner and HMJr 4/16/45 295 a) Secret Service protection of house discussed Roosevelt, Franklin D. Dies April 12, 1945 Condelences Mackenzie-King (Canada) 4/13/45 837: % 92 Sturdivant (Fox Test Ceast Amusement Co.) 4/14/45 154 Slee, Margaret Sanger 4/14/45 156 Lord Halifax 4/17/45 838: 21 Vice Admiral Fenard (Chief, French Navel Mission in U.S.) 4/17/95 39 Chen, K.P. 4/17/45 41 Gretchen Damresch Finletter 4/17/45 43 Suarez, Eduarde (Secy. of Treas., Mexice) 4/17/45 45 Albee, Goo. 4/17/45 47 Pinere (Resident Commissioner of Puerto Rico) 4/18/45 152 Reesevelt, Franklin D. Dies April 12, 1945 Sproul tells HMJr Govt. security nkt. will be guarded 4/13/45 837: 1 N.Y. Stock Exchange to remain open on 4/13 and closed on 4/14 a) Pres. Truman informed of the . b) above 4/13/45 3 Last Cabinet meeting discussed by Crowley and HMJr 4/13/45 56 Estate discussed by Basil O'Conner and HMJr 4/16/45 295 a) Secret Service protection of house discussed * b) Winant asked for inform Chanceller of Exchequer 4/13/45 837: 96 Roosevelt, Franklin D. Dies April 12, 1945 Condelences Mackenzie-King (Canada) 4/13/45 837: % 92 Sturdivant (Fox West Coast Amusement Co.) 1/24/45 154 Slee, Margaret Sanger 4/14/45 156 Lord Hulifax 4/17/45 878: 21 Vice Admiral Fenard (Chief, French Naval Mission in U.S.) 4/17/45 39 Chen, K.P. 4/17/45 41 Gretchen Damresch Finletter 4/17/45 43 Suarez, Eduarde (Secy. of Treas., Mexica) 4/17/45 45 Albee, Geo. 4/17/45 47 Pinere (Resident Commissioner of Puerto Rice) 4/18/45 152 Reesevelt, Franklin D. Dies April 12, 1945 2 Condelences Monnet (French Amb.) 4/18/45 838: 154 Brown, Walter T. (Associate Coordinator, Wer XXXT Activities Com., Metion Picture Industry) 4/18/45 156 XXXXXXXXXX Andersen, Sir John 4/29/45 181 Pleven (French Minister of Finance) 4/19/45 182 Weiss, Louis S. 4/19/45 187 Sherwood, Robt. 4/19/45 195 Murray, Wri. B. 4/19/45 197 Baerwald, Faul 4/19/45 200 Tabouis, Genevieve 4/20/45 832: 21 REXMX Puleston, Capt. 4/20/45 23 Roosevelt, Franklin D. Dies April 12, 1945 3 Condelences Jeel 5. Hartman's letter transmitting one from his son radio operator with AAF) 4/20/45 839: 25 Leffingwell, R.C. 4/20/45 28 Dailey (Postmaster, Rechester, N.Y.) 4/20/45 31 Reesevelt, Franklin D. Dies April 12, 1945 837 Editorial comment 838, 98 Reesevelt, Franklin D. Dies, April 12, 1945 REPRERY describes services at St. Faul's; also describes intense serrow in France 4/21/45 8391 107 Roosevelt (FDJr) Du Pont (Ethel) Wedding 74 Program as worked out by Secret Service 74: 3 Rooswelt, G. Hall 16 Resume of action on proposed plan for without of cummy problem XVI 95-83 Rooswalt, G. Hall 16 Resume of action on progood plan b sithment of commy problem SVT 95-83 Roosevelt, G. Hall See War Conditions: Foreign Funds Control (Netherlands diamonds) 320 Roosevelt, Hall See Financing, Govt.: Defense Savings Bonds 397 Rooswelt, James 4 Sic National Grain Yeart Corp. Roosenlt, J James 10 HmJr asks him to home Dow to sschim to 9/6/25 I I 3A-B 3 A-B Roosuelt, James 12 Resigns an "part-time yeast firm had Ony. "L; XII 128 Roosurt, James 32 Hm J. Explanis to him mhy Daniel J. Haulon cannot h mumber of Boad of Runiew 162 32:13 Roosevelt, James See Wheeler, Burton K. (Sen., Montana) 88 Roosevelt, James 89 Confers with HMJr concerning investigation of Henry Goguen (Int. Rev., Boston); ex.Gov. Curley; income tax case of Matt Soullin 9/24/37 89: 323 Roosevelt, James HMJr tries to tell FDR his difficulties with 101 tax bill and with James; Miss LeHand later tells HMJr she has explained entire situation to FDR and that she does not wish James to have further contact with the Hill 12/8/37 101: 69 Roosevelt, James 116 Oliphant memo stating that a valid commission as Secret Service operative would give right to carry firearms 3/21/38 116: 163 115 Roosevelt, James 120 Address at Jackson Day dinner, Middletown, Ohio 4/20/38 120: 118 Roosevelt, James 128 See Revenue Revision: Fed. taxation of state salaries VAL Roosevelt, James 155 HMJr overhears FDR discuss with James his duties in motion picture field 12/6/38 155: 44 Roosevelt, James 192 See Tax Evasion: Movie Cases (Schenck, Joseph) Roosevelt, James 242 See Tax Evasion: Movie Cases Roosevelt, James See Tax Evasion 289 Roosevelt, James See War Conditions: Foreign Funds Control 386 Roosevelt, James Bautzer, Gregson Lieut., USNR 516 Spitzel, Herman - Lieut. Comdr., USNR Investigations of - Anslinger memo 4/13/42 516: 46 a) Spitsel's resignation to be permitted 4/15/42 385 Roosevelt, Mrs. Theodore See Financing, Govt.: War Savings Bonds 531 Roosevelt Family Derogatory letter from Kansas City, Mo. 584 11/16/42 584: 252 Roper, Daniel FDR advises contact with, concerning foreign trade info. 2/26/34 1: 15 Has lunch with HMJr - seems "a wise old politician and that's alll" 4/11/34 40 Roper, Daniel 237 See Mar Conditions: Purchasing Mission (British-French) Roper, Daniel C. 239 See "ar Conditions: Purchasing Mission (British-French) Rose, Frank See Treasury Efficiency 453 Rose Gardens (Treas.) 238 Discussed at 9:30 meeting 2/6/40 239: 391 Rosenbaum, J. S. See SEC 170 Rosinman, Judge 4 HmJr Jr talks to Higgins about job for July Ri situs 4/18/35 IV 245E Rosenberg, Anna M. Corres. concerning admission taxes for members 497 of armed forces 2/14/42 497: 59 Rosenberg, Anna See Inflation 515 Rosenberg, Anna See Inflation 518 Rosenman, Samuel Judge 547 Joke about a bird and a man 7/7/42 547: 271 Rosenman, Samuel - Judge See Inflation 558 - Rosenwald, Lessing J. See Financing, Govt. 528 Rosenman, Samuel I. - Judge See Inflation 515 Rosenman, Samuel 684 See Roosevelt (Franklin D.) Library Rosenman, Samuel 684 See Roosevelt (Franklin D.) Library Rosenman, Judge Samuel I. 707 Pass to Treas. cafeteria given him 3/8/44 707: 265 Rosenman, Samuel I. See Post-War Planning: Currency Stabilisation 743 (Internatl. Conf.) Rosenman, Samuel I. 875 Father-in-law's appt. to Surplus Property discussed by HMJr and Pehle 1/15/45 809: 254 a) Rosenman-HMJr conv. 257 b) " anysts suggestimef transforts Sungles imputy 1/25/45 $12:191 Rosenman, Samuel T. 812 Mission to Europe discussed by R. and HMJr 1/24/45 812, 27 a) "Cutting across Treas. authority" - HMJr's reaction b) HMJr aske for advance copy of xap any report before transmitting to FDR c) British-French-Dutch negotiations with Treas. already far advanced d) Italy really should be visited, HMJr thinks Resenman, Samuel I. 823 Missien in Europe: Plans for described by Teyler in Ledden 3/17/45 829: 92 Resenman, Samuel I. 324 Mission in Europe: Copy of first report for FDE sent to HMJr 4/4/45 834, 190 I Rosenman-Keynes convs. outlined in Coe memo 4/9/45 835: 119 Rosenthal, Morris See Appts. end Resignation Surplus Property, Disposal 803 of Rosenwald, Wm. See War Conditions: Refugees 441 Ross, Hellis Taylor 215 8rr Hatch Act Ross, Nellie Tayloe See Appts. and Resignations 619 Ross Co., Sydney See Foreign Funds Control 554 Rossen, Pauline (Telephone Operator for Bell Telephone Co., Newburgh, N.Y.) 455 See Morgenthau, Henry, Jr. Rossi, Mayor. Sam Frau. Cal. 10 Sex Income Tax nturus 9/4/35-I2A-D Roth, Gladys See Foreign Funds Centrel: Schnitzer conviction 825 Rothchild, John 556 See Morgenthau, Henry, Jr. Rothschild, Walter N. 529 Plate quoted on income tax 5/18/42 529: 82 Roudin, Victor See Foreign Funds Control: France 592 Roumania 38 See Stabilization Roumania 189 Heath to visit 3/14/39 169: 173 C Houmania 189 Correspondence concerning negotiations for agreement on war debt 5/12/39 189: 281 Roumania See War Conditions 233 Roumania 246 See War Conditions Roumania See War Conditions : Bhatropic Matrials (Aluminum) 260 Roumania See War Conditions: Netherlands 261 Roumania See War Conditions 264 Roumania War Debt - question reopened by Roumanian Minister 268 to State Dept. 6/4/40 268: 289 Roumania See War Conditions 273 Roumania See War Conditions: Strategic Materials (011) 290 Roumania See War Conditions: Foreign Funds Control 320 Roumania 321 See War Conditions: Foreign Funds Control Roumania See War Conditions: Foreign Funds Control 322 Roumania See War Conditions: Foreign Funds Control 323 Roumania See War Conditions: Foreign Funds Control 330 Roumania 333 See War Conditions Roumania 339 See War Conditions Roumania See War Conditions 341 i Roumania 342 See War Conditions: Foreign Funds Control Roumania 345 See War Conditions: Foreign Funds Control Roumania See War Conditions: Export Control 374 Roumania See War Conditions: Foreign Funds Control 434 Roumania 545 See Germany Roumania See Foreign Funds Control 556 Roumania Jews: Transfer from Trans-Driestria to the Allies 608 discussed. in article-by.C..L. Sulzberger in N.Y.-Times 2/13/43 " 608: 372 a) Welles-HMJr discussion 2/15/43 See Bk. 609, P. 39 by Am. Embassy. handen cable 2/19/43 610:206, c) : 383 : ,Amkara,Tulkey cable 2/25/43 611:276 Roumania See Jews 646 Roumania 688 See Refugees (Jewish) Part I Roumania See War Refugee Bd. 699 Reumania See U.S.S.R. 821 Royce, Alexander B. See Occupied Territories: Italy (Area Director) 653 Rozan, Max See Bank of America 262 Rozan, Max See Bank of America 265 38 Rubber Restrictions unchanged for balance of 1936 10/8/36 38: 119-120 Rubber Hanes memo on question of placing "Buna," 143 synthetic substitute for rubber, plant on free entry list 9/27/38 143: 65 Rubber 204 See "ar Conditions: Strategic War Materials Rubber See War Conditions: Export Control 317 Rubber 351 See War Conditions: Strategic Materials Rubber 409 See War Conditions: France (French Indo-China) Rubber See War Conditions: OPA 457 Rubber Bill providing for procurement of raw natural 528 rubber from sources in the Western Hemisphere - Treas. letter to Chmn. Somers recommending against 5/14/42 528: 259 Rubber 534 See Strategic Materials Rubber Scrap: 102,000 lbs. turned in by Treas. 553 7/24/42 553: 102 Rubber 555 See Alcohol Rubber Industry See Financing, Govt.: War Savings Bonds 573 Rubber See Lend-Lease: U.S.S.R. 574 I Rubber See WPB 596 Rubber See BEW 605 Rubber See Lend-Lease (Reverse): U.K. Rubber Payment for Ceylon rubber consigned to Rubber Reserve Co. before July 1: Letter to be signed by Secy. of Treas., and Secy. of State, and FEA Administrator discussed by 9:30 group 1/19/45 811: 27 (For actual letter 000 page 64) Rubenstein, Arthur See War Conditions: Foreign Funds Control 454 Rubicam and Young For comments on adjustments to decreased purchasing power, see Military Reporte: OWI report Rubicam, Raymond (Young + Rubican) Richard 3/2/43 Rothschild and HiJr discuss WMART - Drive 613 613: 135 Rubicam-HMJr conv. 3/2/43 140 Rubicam's negative decision explained to HMJr by Robbins 3/5/43 313 Rubicane- Hms, among: 3/5/43 "ts 614: 266 Rueckwanderer Marks See Germany 518 Rueff, Jacques See War Conditions: France 279 Ruggles, Clyde 0. - Ohio State Univ. (former) For resume of experience, see Book 187, p. 75 187 Ruhr Valley See Post-War Planning: Germany 772 Rukeyser, Merryle S. 428 See War Conditions: Price Control Rum See Berle, Adolf A., Jr. 530 Ruml, Beardsley See Business Conditions 101 Ruml, Beardsley 142 Memo on "Compensatory Fiscal Policy" 1421 231 Ruml, Beardsley See Fiscal and Monetary Advisory Bd. 144