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This file contains:
Memo from unknown to M RE: checks to be made out to Patricia and Edward Cox, Julie and David Eisenhower, Josefa Sanchez and Manuel Sanchez. 1 pg. [Memo], N.D.
Draft letter from Henry C. Cashen III to William E. St. John RE: St. John's assistance with enabling RN to vote in the June 2 California Direct Primary Election. 1 pg. [Letter], 5/12/1970
Draft letter from Ronald L. Ziegler to William E. St. John RE: St. John's previous letter being referred to Edward Morgan. 1 pg. [Letter], 4/24/1970
Letter from William E. St. John to Ronald L. Ziegler RE: RN, PN and Tricia Nixon's eligibility to vote in the California Direct Primary Election. 1 pg. [Letter], 4/17/1970
Letter from William E. St. John to Ronald L. Ziegler RE: RN, PN and Tricia Nixon's eligibility to vote in the California Direct Primary Election. 1 pg. (Duplicate - Not Scanned.) [Letter], 4/17/1970
Memo from John Ehrlichman to Dwight Chapin RE: Allotting time for RN and PN to register to vote during their December trip to San Clemente. 1 pg. [Memo], 12/8/1969
Memo from Edward L. Morgan to Henry C. Cashen II RE: The need for RN to register to vote before April 9 in order to vote in the June election. 1 pg. [Memo], 10/2/1969
Letter from William E. St. John to Edward L. Morgan RE: The need for RN to register to vote in June election. 2 pgs. [Letter], 9/30/1969
Memo from Henry Cashen to John Ehrlichman RE: Resident Voting Requirements for State of California. 1 pg. [Memo], 8/28/1969
Letter from William E. St. John to Henry Cashen RE: RN's eligibility to vote in California and necessary affidavits. 2 pgs. [Letter], 8/22/1969
Blank State of California Affidavit of Registration triplicate form. 1 pg. [Form], N.D.
Memo from Henry Cashen to John Ehrlichman RE: President's Voting Qualifications pursuant to California Law. 1 pg. [Memo], 8/22/1969
Handwritten note from Judy J. to Marj RE: Returning unknown item to Marj. 1 pg. [Other Document], N.D.
Letter from Coopers & Lybrand to RN and PN RE: Examination of assets and liabilities as of May 31, 1973. 10 pgs. [Financial Records], 8/20/1973
Letter from Coopers & Lybrand to RN and PN RE: Two copies of financial statements and report. 1 pg. [Letter], 8/23/1973
Cover letter and statement of assets and liabilities as of May 31, 1973. 10 pgs. [Financial Records], 8/20/1973
Handwritten note specifying Butter - Calif. Tax. 1 pg. [Other Document], N.D.
Cover letter and statement of assets and liabilities as of May 31, 1973. 10 pgs. (Duplicate - Not Scanned) [Financial Records], 8/20/1973
Scholar Source Context
Document identity
localId
26126190
label
WHSF: Returned, 7-20
core
doc
dtoType
document
citationUrl
pageCount
1
Source metadata
id
26126190
sourceUrl
contentType
document
title
WHSF: Returned, 7-20
description
This file contains:
Memo from unknown to M RE: checks to be made out to Patricia and Edward Cox, Julie and David Eisenhower, Josefa Sanchez and Manuel Sanchez. 1 pg. [Memo], N.D.
Draft letter from Henry C. Cashen III to William E. St. John RE: St. John's assistance with enabling RN to vote in the June 2 California Direct Primary Election. 1 pg. [Letter], 5/12/1970
Draft letter from Ronald L. Ziegler to William E. St. John RE: St. John's previous letter being referred to Edward Morgan. 1 pg. [Letter], 4/24/1970
Letter from William E. St. John to Ronald L. Ziegler RE: RN, PN and Tricia Nixon's eligibility to vote in the California Direct Primary Election. 1 pg. [Letter], 4/17/1970
Letter from William E. St. John to Ronald L. Ziegler RE: RN, PN and Tricia Nixon's eligibility to vote in the California Direct Primary Election. 1 pg. (Duplicate - Not Scanned.) [Letter], 4/17/1970
Memo from John Ehrlichman to Dwight Chapin RE: Allotting time for RN and PN to register to vote during their December trip to San Clemente. 1 pg. [Memo], 12/8/1969
Memo from Edward L. Morgan to Henry C. Cashen II RE: The need for RN to register to vote before April 9 in order to vote in the June election. 1 pg. [Memo], 10/2/1969
Letter from William E. St. John to Edward L. Morgan RE: The need for RN to register to vote in June election. 2 pgs. [Letter], 9/30/1969
Memo from Henry Cashen to John Ehrlichman RE: Resident Voting Requirements for State of California. 1 pg. [Memo], 8/28/1969
Letter from William E. St. John to Henry Cashen RE: RN's eligibility to vote in California and necessary affidavits. 2 pgs. [Letter], 8/22/1969
Blank State of California Affidavit of Registration triplicate form. 1 pg. [Form], N.D.
Memo from Henry Cashen to John Ehrlichman RE: President's Voting Qualifications pursuant to California Law. 1 pg. [Memo], 8/22/1969
Handwritten note from Judy J. to Marj RE: Returning unknown item to Marj. 1 pg. [Other Document], N.D.
Letter from Coopers & Lybrand to RN and PN RE: Examination of assets and liabilities as of May 31, 1973. 10 pgs. [Financial Records], 8/20/1973
Letter from Coopers & Lybrand to RN and PN RE: Two copies of financial statements and report. 1 pg. [Letter], 8/23/1973
Cover letter and statement of assets and liabilities as of May 31, 1973. 10 pgs. [Financial Records], 8/20/1973
Handwritten note specifying Butter - Calif. Tax. 1 pg. [Other Document], N.D.
Cover letter and statement of assets and liabilities as of May 31, 1973. 10 pgs. (Duplicate - Not Scanned) [Financial Records], 8/20/1973
citationUrl
collections
Richard M. Nixon's Returned Materials Collection
Returned White House Special Files
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1
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26126190
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Richard Nixon Presidential Library
White House Special Files Collection
Folder List
Box Number
Folder Number
Document Date
Document Type
Document Description
7
20
N.D.
Memo
Memo from unknown to M RE: checks to be
made out to Patricia and Edward Cox, Julie
and David Eisenhower, Josefa Sanchez and
Manuel Sanchez. 1 pg.
7
20
05/12/1970
Letter
Draft letter from Henry C. Cashen III to
William E. St. John RE: St. John's assistance
with enabling RN to vote in the June 2
California Direct Primary Election. 1 pg.
7
20
04/24/1970
Letter
Draft letter from Ronald L. Ziegler to
William E. St. John RE: St. John's previous
letter being referred to Edward Morgan. 1 pg.
7
20
04/17/1970
Letter
Letter from William E. St. John to Ronald L.
Ziegler RE: RN, PN and Tricia Nixon's
eligibility to vote in the California Direct
Primary Election. 1 pg.
7
20
04/17/1970
Letter
Letter from William E. St. John to Ronald L.
Ziegler RE: RN, PN and Tricia Nixon's
eligibility to vote in the California Direct
Primary Election. 1 pg. (Duplicate - Not
Scanned.)
7
20
12/08/1969
Memo
Memo from John Ehrlichman to Dwight
Chapin RE: Allotting time for RN and PN to
register to vote during their December trip to
San Clemente. 1 pg.
Wednesday, August 12, 2009
Page 1 of 3
Box Number Folder Number Document Date
Document Type
Document Description
7
20
10/02/1969
Memo
Memo from Edward L. Morgan to Henry C.
Cashen II RE: The need for RN to register to
vote before April 9 in order to vote in the
June election. 1 pg.
7
20
09/30/1969
Letter
Letter from William E. St. John to Edward L.
Morgan RE: The need for RN to register to
vote in June election. 2 pgs.
7
20
08/28/1969
Memo
Memo from Henry Cashen to John
Ehrlichman RE: Resident Voting
Requirements for State of California. 1 pg.
7
20
08/22/1969
Letter
Letter from William E. St. John to Henry
Cashen RE: RN's eligibility to vote in
California and necessary affidavits. 2 pgs.
7
20
N.D.
Form
Blank State of California Affidavit of
Registration triplicate form. 1 pg.
7
20
08/22/1969
Memo
Memo from Henry Cashen to John
Ehrlichman RE: President's Voting
Qualifications pursuant to California Law. 1
pg.
7
20
N.D.
Other Document
Handwritten note from Judy J. to Marj RE:
Returning unknown item to Marj. 1 pg.
Wednesday, August 12, 2009
Page 2 of 3
Box Number Folder Number Document Date
Document Type
Document Description
7
20
08/20/1973
Financial Records
Letter from Coopers & Lybrand to RN and
PN RE: Examination of assets and liabilities
as of May 31, 1973. 10 pgs.
7
20
08/23/1973
Letter
Letter from Coopers & Lybrand to RN and
PN RE: Two copies of financial statements
and report. 1 pg.
7
20
08/20/1973
Financial Records
Cover letter and statement of assets and
liabilities as of May 31, 1973. 10 pgs.
7
20
N.D.
Other Document
Handwritten note specifying Butter - Calif.
Tax. 1 pg.
7
20
08/20/1973
Financial Records
Cover letter and statement of assets and
liabilities as of May 31, 1973. 10 pgs.
(Duplicate - Not Scanned)
Wednesday, August 12, 2009
Page 3 of 3
M
Please make out the following checks:
Patricia and Edward Cox
$5000.00
Julie and D. David Eisenhower
$5000.00
gosefa Sanchez
$500.00
Manuel Sanchez
$500.00
x$xx
!
May 12, 1970
Mr. William E. St. John
County Clerk
Post Office Box 838
Santa Ana, California 92701
Dear Mr. St. John:
Pursuant to your letter of April 17 to Ron Ziegler, I
am happy to reply and accept your offer to be of assistance
in enabling the President to vote in the June 2 California
Direct Primary Election. In this regard, it appears that
it will be necessary for the President, Mrs. Nixon, and
Tricia to vote by absent voter ballots. Accordingly, it will
be greatly appreciated if the application forms and any
other papers necessary to complete the absent voting would
be forwarded to my attention as soon as possible.
Your cooperation is greatly appreciated.
Sincerely yours,
Henry C. Cashen II
Deputy Assistant to the President
April 24, 1970
Dear Mr. St. John:
Your letter of April 17 regarding the
President's voting in the upcoming
Direct Primary Election on June 2
has been referred to Edward Morgan,
Deputy Assistant to the President.
Mr. Morgan is concerned with this matter
and will be contacting you directly.
Sincerely,
Renald L. Ziegler
Press Secretary
to the President
Mr. William E. St. John
County Clerk
P.O. Box 838
Santa Ama, California 92701
RLZ/JBW/skb
CC w/ine to Edward Morgan
W.E. ST JOHN
COUNTY CLERK
OUNTY OF
834-2224
TELEPHONE: 834-2200
AREA CODE 714
RANGE
COUNTY COURTHOUSE
700 WEST 8TH STREET
P. O. BOX 838
/
SANTA ANA, CALIFORNIA 92702
OFFICE OF THE COUNTY CLERK
AND
CLERK OF THE SUPERIOR COURT
April 17, 1970
Mr. Ronald L. Ziegler
Western White House
San Clemente, California 92672
Dear Mr. Ziegler:
The President, the First Lady and daughter Tricia will be
eligible to vote in the California Direct Primary Election
to be held June 2, 1970. Concurrent with this Primary,
there will be a Special Election in the 35th Congressional
District to fill the vacancy caused by the untimely death
of Congressman James Utt.
I am interested in serving the President in any way which
is convenient for him and his family to cast their votes
in these elections. If the President wishes, I shall send
application forms for absent voter ballots. The ballots
must be returned to my office by May 26. If the First
Family is in Orange County after the first week in May,
they may cast their votes in person at the Voter Registra-
tion Office in Santa Ana. Obviously, if the President and
his family are in Orange County on June 2, they may vote
in person at their regular precinct in the Concordia School
in San Clemente.
Kindly inform me of the President's wishes, so that we may
plan accordingly.
Respectfully,
WILLIAM E. ST JOHN
County Clerk
wesj:jg
YOU CAN'T VOTE
UNLESS YOU'RE REGISTERED
CW Reg
MEMORANDUM
THE WHITE HOUSE
WASHINGTON
DECEMBER 8, 1969
TO:
DWIGHT CHAPIN
FROM:
JOHN EHRLICHMAN
If the President goes to San Clemente in December some
time should be allotted for the President and Mrs. Nixon
to go to the City Hall in San Clemente to register as
voters. Otherwise they will not be able to participate
in the June primary.
Arrangements have been made with the Orange County
Registrar to come to the City Hall in San Clemente for
this purpose but appropriate notice should be given to the
Registrar in advance. Both Henry Cashen and Ed Morgan
are familiar with the arrangements and can help you.
cc:
Ron Ziegler
Ed Morgan
Henry Cashen
Bob Haldeman
MEMORANDUM
THE WHITE HOUSE
WASHINGTON
October 2, 1969
TO:
HENRY C. CASHEN, II
FROM:
EDWARD L. MORGAN
SUBJECT: President's Voter Registration
While you were in San Clemente you handled the question of whether or
not the President had to register while he was there in order to be eligible
to vote in the next election, June 2, 1970.
You advised John D. Ehrlichman, who advised the President, that it
would not be necessary that he register until next May, at which time he
would have a year's residence and be eligible to vote in the June election.
Section 203 of the California Election Code provides that although he
would be eligible to vote, he may register at any time EXCEPT during
the 53 days immediately preceding any election, when registration shall
cease for that election period. Obviously the President MUST register
before April 9 in order to be eligible to vote.
Considering that your legal opinion was erroneous, I trust you will make
other arrangements and explain this problem to Mr. Ehrlichman.
cc: J.D. Ehrlichman
Ron Ziegler
H.R. Haldeman
Peter Flanigan
W. E. ST JOHN
COUNTY CLERK
OUNTY OF
TELEPHONE: 834-2200
AREA CODE 714
RANGE
COUNTY COURTHOUSE
700 WEST 8TH STREET
P, O. BOX 838
SANTA ANA, CALIFORNIA 92702
OFFICE OF THE COUNTY CLERK
AND
CLERK OF THE SUPERIOR COURT
September 30, 1969
Mr. Edward L. Morgan
Deputy Counsel to the President
The White House
Washington, D. C.
Dear Mr. Morgan:
I appreciate very much the continuing correspondence which
we have had with you and members of the President's staff
here at White House West regarding his desire to register
to vote in California. Naturally, I am interested in the
President's wishes, and I appreciate knowing that he
intends to wait until next May to become a registered
voter in California.
The California Primary Election will be held on June 2,
1970, and I feel that the President would wish to partici-
pate in this election as a voter. It will be for the
Governor, all state officers (non-partisan as well as
partisan), and partisan federal officers.
You have indicated the President's desire to wait until
May. Unfortunately, under California law, this will be too
late. The law states in Section 203 of the California
Elections Code that, "Registration of electors shall be
in progress at all times except during the 53 days immedi-
ately preceding any election, when registration shall
cease for that election. Therefore, it will be necessary
for the President to consider registering before April 9,
1970, which date is the statutory cutoff for registration
purposes for the June 2 election.
The one year statutory stipulation that a person must be
a resident in California holds only for the election and
not for registration purposes. Hence, Mr. Nixon, who began
his residency at San Clemente in May of 1969, will have
concluded his one year residency in May of 1970, in ample
time to participate in the June election.
YOU CAN'T VOTE
UNLESS YOU'RE REGISTERED
Mr. Edward L. Morgan
2
September 30, 1969
I hope that I have clarified this point and, as usual, I
stand ready to assist you to meet the wishes of the
President.
Sincerely,
Milliam Ex 1.J.
WILLIAM E. ST JOHN
County Clerk
wesj:jg
MEMORANDUM
Calif Reg
THE WHITE HOUSE
WASHINGTON
August 28, 1969
TO:
John Ehrlichman
FROM:
Henry Health
SUBJECT: Resident Voting Requirements for State of California
For your information
Enclosed is a self-explanatory letter from the Clerk of Orange
County with respect to the captioned subject. Also enclosed are
the original and two copies of the forms used for Affidavit of
Registration.
Diary to Feb.
W. E. ST JOHN
COUNTY CLERK
OUNTY OF
TELEPHONE: 834-2200
AREA CODE 714
RANGE
COUNTY COURTHOUSE
700 WEST BTH STREET
P.O. BOX 838
SANTA ANA, CALIFORNIA 92702
OFFICE OF THE COUNTY CLERK
AND
CLERK OF THE SUPERIOR COURT
August 22, 1969
Mr. Henry Cashen
Special Services
Western White House
San Clemente, California 92672
Dear Mr. Cashen:
Relative to our conversation this afternoon regarding the
registration of the President for voting purposes in the
State of California, I felt it would be of interest to you
and other members of your staff if I sent you a copy of an
affidavit and made some pertinent comments.
You will note that the affiant, being duly sworn, states
that he is at least 21 years of age at the time of the
next succeeding election, a citizen of the United States
90 days prior thereto, and a resident of the State one
year, etc. The important point to be considered here is
that we are talking about voting and not necessarily regis-
tering.
If the President purchased the Cotton estate last May,
which is as I understand it, he will have begun his one
year's residency in the State at that time and it will be
satisfied in May of 1970. After that time, he will be
allowed to vote in any election in his area. By that I
mean: school district election, special district election,
city election, as well as the state election. Incidentally,
it would appear that the first election in which he would
be able to participate as a voter would be the state primary
election in June of 1970, at which time we elect a Governor,
local officials, state officials, as well as the State
Legislature, U. S. Senator and U. S. Congressman.
You may wish to complete these affidavits for me and then I
can have them typed in final form for the President's signa-
ture. I am particularly concerned about how the President
would wish to establish the answer to question No. 8 relating
to occupation. He may choose "President of the United States
of America" or he may decide otherwise. I would also need
his date of birth, requiring only month and day. I have
considered the residence as 4100 Calle Isabella, postoffice
address at San Clemente. This would generally conclude the
necessary items on the affidavit.
YOU CAN'T VOTE
UNLESS YOU'RE REGISTERED
Mr. Henry Cashen
2
August 22, 1969
Under Section 315 of the California Elections Code, I will
plan to type a marginal notation on the affidavit which
will clarify the point of one year residency.
I rather imagine that Mrs. Nixon will also desire to re-
establish her registration in California, and again I would
like to know the pertinent facts relating to our First Lady
and the manner in which she would like to have her affidavit
conformed.
After our conversation, I felt that these comments and the
enclosed affidavit form would assist you in your considera-
tion of the situation. You will note that the form comes
in three copies. The white and pink are the County's master
copies and the yellow is submitted to the voter as his
record of registration. However, in a situation such as
this, it will be withheld until May of 1970 and then sent to
the President. This would notify him that he is a registered
voter and that the one year residency had been completed.
If there are any other thoughts that you have on the subject,
please do not hesitate to call. I will be in my office all
day Monday, August 25th, and then at the Hotel E1 Dorado in
Sacramento on Tuesday, Wednesday and Thursday, arriving back
in my office on August 29.
Respectfully,
Milliam
WILLIAM E. ST JOHN
County Clerk
wesj:jg
Enclosure
THIS BOX FOR TRANSFER OF REGISTRATION WITHIN ORANGE COUNTY ONLY
ORIGINAL
No.
Indicate and fill out below the reasor
re-registration:
CHANGE OF NAME
I am registered under the name of
Name
CHANGE OF ADDRESS
My last registered address was
Street
OTHER
City
I hereby request cancellation of my current registration.
STATE OF CALIFORNIA
County of Orange
}
SS.
AFFIDAVIT OF REGISTRATION
The undersigned affiant, being duly sworn, says: I will be at least 21 years of age at the time of the next succeeding election,
PRINT a citizen of the United States 90 days prior thereto, and a resident of the State one year, of the County 90 days, and of the
CLEARLY Precinct 54 days next preceding such election, and will be an elector of this County at the next succeeding election.
ALL
1. I am not now registered as a voter in this State.
(
If now registered in this county under this or another name, mark out word "not" and fill
ITEMS
out transfer clause at top. If now registered in another county, mark out word "not" and
execute 0 separate affidavit of concellation before registering.
)
2. I am not disqualified to vote by reason of a
felony conviction.
3.
I
can
read the Constitution in the English language; I can
write my name; I am entitled to vote by
having been on October 10, 1911, an elector.
4. I intend to affiliate at the ensuing primary election with the
Party.
(If affiliation is not given, write "Declines to State.")
failure to vote
name change
party change
1.
2.
3.
5.
MR.
MRS.
MISS
other
My full
name is
Last Name
First Name & Middle Initial or First Initial & Middle Name
transfer
duplicate
deceased
request
6.
My residence is
Space, Apt.
House No. (N. E. $. W.)
Street Name
(St., Ave., Way. Etc.)
Direction
7. Postoffice address at
P. O. Box, City or Town
Area Code
8. My occupation is
Voting Precinct
Month
Day
9. I was born in
Date of birth
CANCELLED
(State or Country)
(Show month in numbers
and day of birth only)
onswer question 10)
By.
10. I acquired CITIZENSHIP by (Check method of acquiring citizenship below).
O. Decree of Court, give place naturalized
City
State
Date
FOR USE OF COUNTY CLERK ONLY
City Precinct
(If notive born you need not
Date.
Cong., Asmy., Supvr.
b. Fother's (Mother's) naturalization.
My (Father's, Mother's, Husband's) name is (was):
School Water
C. Citizenship of Father or Mother.
}
Sanitation-
d. Marriage to a citizen prior to Sept. 22, 1922.
Parks & Recreation
(To be filled out when citizenship depends on
e. Naturalization of my husband prior to Sept. 22, 1922.
citizenship or naturalization of parent or husband.)
f. Act of Congress.
Transferred to
g. By Treaty.
11.
I
can
mark my ballot by reason of
X
(Affiont Sign in Full Above)
(State physical disability, if any)
Residence
FOR USE OF COUNTY CLERK ONLY
City or Town
PETITION RECORD
Subscribed and Sworn To Before Me
1
2 3 4 5 6 7 8 9 10 11 12 13 14 15
Date
19
16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Month
Day
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45
46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
W. E. ST JOHN, County Clerk
61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
76 77 78 79 80 81 82 83 84 85 86 87 88 89 90
By
Acct. No
F1051-13.2
Deputy County Clerk
!
THE WHITE HOUSE
WASHINGTON
August 22, 1969
MEMORANDUM FOR JOHN EHRLICHMAN
FROM: Henry Casher
H2C
SUBJECT: President's Voting Qualifications
Pursuant to California Law, an individual must undergo a one
year period of residence before becoming a qualified registered
voter. In the case of the President, his one year would commence
from the time he purchased the San Clemente property (which I
believe was in May 1969) and run until May of 1970, at which time,
he would become a qualified registered voter.
The President would be permitted to register at any time after
he has indicated his intention to become a resident of the state of
California and otherwise qualifies.
In summary, the President should register at any time he so
desires and at that time he will sign the voter affidavit which will
be held in suspension until May 1970, when he will be notified by
the state of California that he is entitled to all voting privileges
as a resident of the state. At some point between now and May of
1970, he will have to properly notify his New York Voters Regis-
tration Board of his changed residence.
E
THE WHITE HOUSE
WASHINGTON
Marj- -
I'm sure you
want this back.
Judy I.
COOPERS & LYBRAND
CERTIFIED PUBLIC ACCOUNTANTS
IN PRINCIPAL AREAS
555 SOUTH FLOWER STREET
OF THE WORLD
Los ANGELES, CALIFORNIA 90071
August 23, 1973
The President and Mrs. Nixon
San Clemente, California
Dear Mr. President:
In accordance with instructions received today
from Kenneth W. Gemmill, Esq., we submit herewith two
copies of your financial statements as of May 31, 1973 and
for the period from January 1, 1969 to May 31, 1973,
together with our report thereon dated August 20, 1973.
Also, in accordance with Mr. Gemmill's instructions,
the envelope containing these statements is being handed to
Frank DeMarco, Jr., Esq. for transmittal to you.
Very truly yours,
Coopen & Ingluence
RKB:el
Enclosures
COOPERS & LYBRAND
IN PRINCIPAL AREAS
1251 AVENUE OF THE AMERICAS
OF THE WORLD
NEW YORK, N.Y. 10020
August 20, 1973
The President and Mrs. Nixon
The White House
Washington, D. C. 20500
Dear Mr. President and Mrs. Nixon:
On this date we reported upon our examination of the
statement of your assets and liabilities at May 31, 1973 and the
related statement of changes in your net assets for the period
from January 1, 1969 to May 31, 1973.
Our examination was made in accordance with generally
accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures as we
considered necessary in the circumstances.
We examined, among other things, the accounting records
and other documents relating to: the purchase of your residential
properties in Key Biscayne, Florida and San Clemente, California
and the sources of funds used therefor; the sale of a part of your
interest in the San Clemente property; and the costs paid by you for
improvements and for operations of the residential properties through
May 31, 1973.
At your request we set forth below, as supplemental infor-
mation the details with respect to: (a) the purchase of your resi-
dential properties and the sources of funds used therefor; (b) the
amounts paid (i) with respect to the related obligations including
interest, (ii) for improvements and furnishings, and (iii) for
The President and Mrs. Nixon - 2
operations of the residential properties, all through May 31, 1973;
and (c) the balance of those obligations outstanding at that date
that are related to the properties.
RESIDENTIAL PROPERTIES, KEY BISCAYNE
500 Bay Lane. Your property at 500 Bay Lane, Key Biscayne,
Florida consisting of land, building and furnishings was purchased
on December 19, 1968 from Senator and Mrs. George A. Smathers for
$125,000. Other costs in connection with the purchase were $527.
The total purchase price of this residence was $125,527.
Payment for this property was made as follows:
Assumption of unpaid balance
of mortgages payable to:
First Federal Savings &
Loan Association of
Miami
$45,373
Chaswil, Inc. (mortgage
subsequently transferred
to Paul E. Williams)
36,875 $ 82,248
Amount paid from bank loan
(described below)
43,497
125,745
Less, Net settlement for
interest, taxes, etc.
218
Total
$125,527
516 Bay Lane. Your property at 516 Bay Lane, Key Biscayne,
Florida consisting of land, building and furnishings was also pur-
chased on December 19, 1968 from Manuel Arca, Jr. and Evora Bonet de
Arca for $127,800. Other costs in connection with the purchase were
$128. The total purchase price of this residence was $127,928.
The President and Mrs. Nixon - - 3
Payment for this property was made as follows:
Assumption of unpaid balance
of mortgage payable to
First Federal Savings &
Loan Association of Miami
$ 27,718
Promissory note and purchase
money mortgage issued to
Manuel Arca, Jr. and Evora
Bonet de Arca, sellers
with annual interest of
7.5% ( the Arca note)
80,000
Amount paid from bank loan
(described below)
20,243
127,961
Less, Net settlement for
interest, taxes, etc.
33
Total
$127,928
The two previously mentioned payments of $43,497 and
$20,243 were made from the proceeds of an unsecured loan to you in
the amount of $65,000, obtained on December 19, 1968 from the First
National Bank of Miami. These proceeds were disbursed as follows:
Paid to Senator and
Mrs. George A. Smathers
$ 43,497
Paid to Manuel Arca, Jr. and
Evora Bonet de Arca
20,243
Sundry expenditures in con-
nection with the loan
closing
643
64,383
Cash remitted to you
617
Total loan
$ 65,000
The President and Mrs. Nixon - 4
During the period from December 19, 1968 to June 13, 1969,
you made monthly payments with respect to the mortgages on the Bay
Lane residences from your personal funds. The payments were as fol-
lows:
Principal
Interest
Total
First Federal Savings &
Loan Association of Miami:
500 Bay Lane
$ 805
$1,349
$2,154
516 Bay Lane
595
630
1,225
Chaswil, Inc./Paul E.
Williams
584
916
1,500
Total
$1,984
$2,895
$4,879
On June 13, 1969, the existing mortgages with respect to
the property at 516 Bay Lane were paid. You provided $11, 100 from
your personal funds and the balance was paid from the proceeds of
your mortgage note payable to Greater Miami Federal Savings & Loan
Association for $100,000.
These funds were applied as follows:
Payment in full of unpaid
principal and interest
($3,000) of the Arca note
$ 83,000
Payment in full of the unpaid
principal and interest ($195)
of the mortgage payable to
First Federal Savings & Loan
Association of Miami
27,318
Sundry costs in connection with
the refinancing
782
Total
$111,100
On September 4, 1969, you repaid from your personal funds
the loan of $65,000 to the First National Bank of Miami and the
interest thereon of $3,504.
The President and Mrs. Nixon - 5
You also paid from your personal funds the monthly install-
ments on the existing mortgages on these properties as they have
become due from June 13, 1969 to May 31, 1973. These payments are
summarized as follows:
Principal
Interest
Total
First Federal Savings &
Loan Association of Miami
$ 7,252
$10,802
$18,054
Chaswil, Inc. / Paul E.
Williams
6,413
7,987
14,400
Greater Miami Federal
Savings & Loan Association
6,260
28,520
34,780
Total
$19,925
$47,309
$67,234
Through May 31, 1973 you paid from your personal funds for
improvements to these properties in the amounts of $37,942 with respect
to 500 Bay Lane, and $38,479 with respect to 516 Bay Lane as follows:
500 Bay Lane
516 Bay Lane
Remodeling
$24,734
$29,687
Furniture
13,208
8,792
Total
$37,942
$38,479
At May 31, 1973 these properties were subject to the liens
of mortgages as follows:
Monthly
Annual
Installments
Interest
Including
Balance
Mortgagee
Rate
Interest
of Mortgage
500 Bay Lane:
First Federal Savings &
Loan Association of
$359 to
Miami
6%
June, 1985
$ 37,316
Paul E. Williams
6%
$300 to
November,
1984
29,878
516 Bay Lane:
Greater Miami Federal
Savings & Loan Association
7.5%
$740 to
May, 1994
93,740
Total
$160,934
The President and Mrs. Nixon - 6
RESIDENTIAL PROPERTY, SAN CLEMENTE
We examined documents indicating that Richard M. Nixon and
Patricia Nixon, as joint tenants, are beneficiaries of a revocable
Trust established April 24, 1969 which terminates in ten years. This
Trust was formed to enable the Trustee (Title Insurance and Trust
Company of Los Angeles) to take title in your behalf to real property
in San Clemente, California.
The Trustee has taken title to two parcels of real property
with the following consideration:
The Cotton Parcel:
Land (approximately 26 acres)
and buildings purchased
July 15, 1969 from Victoria
Reyes Cotton Ogden, Lionel E.
Ogden, Edwin L. Harbach,
trustees under deed of trust
executed June 14, 1961,
Victoria Cotton Ogden, Lucy
Ellen Cotton, and Janice
Ogden Vest (formerly Janice
Lucy Ogden)
$1,400,000
Other costs in connection with
the purchase
100
1,400,100
The Elmore Parcel:
Land (approximately 2.9 acres)
purchased October 13, 1969
from John J. Elmore, John
Jameson Elmore and Stephen
Henry Elmore, trustees under
last will and testament of
Hetty J. Elmore
$100,000
Other costs in connection with
the purchase
54
100,054
Total
$1,500,154
The President and Mrs. Nixon - 7
Payment for the Cotton Parcel was made as follows:
Promissory Note with Purchase Money Trust
Deed, issued to sellers, payable in four
installments of $100,000 each July 15
thereafter, and $600,000 payable July 15,
1974, with annual interest at 7.5% (the
Cotton note)
$1,000,000
Cash paid by you
399,609
(The proceeds of a loan to you from
Robert H. Abplanalp in the amount of
$450,000 with annual interest at 8%,
had been deposited in your bank account
on July 11, 1969.)
Net settlement for real estate taxes
491
Total
$1,400,100
Payment for the Elmore Parcel was made as follows:
Promissory Note with Purchase Money Trust
Deed, issued to sellers, payable in five
installments of $16,000 each October 13,
including October 13, 1974, with annual
interest at 7.5% ( the Elmore note)
$ 80,000
Cash paid by you
20,054
Total
$ 100,054
The foregoing obligations are secured solely by the property
held in Trust and do not involve any personal liability.
On July 15, 1970, the proceeds of a loan from Robert H.
Abplanalp in the amount of $175,000, with interest at 8%, were
deposited in your bank account. On that date, you paid the current
installment on the Cotton note ($100,000) and the related interest
($75,000).
On October 13, 1970, you paid from your personal funds the
current installment on the Elmore note ($16,000) and the related
interest ($6,000).
The President and Mrs. Nixon - 8
On December 15, 1970, you sold a portion of your interest
in the Trust, representing the entire Elmore Parcel (2.9 acres) and
a part (approximately 20.1 acres) of the Cotton Parcel, to Robert H.
Abplanalp and C. G. Rebozo, co-partners doing business under the
firm name and style of B. & C. Investment Company. On December 24,
1970, the Trustee acknowledged receipt of a document of assignment
and transfer of a part of your interest in the Trust to B. & C.
Investment Company.
Consideration received for this sale consisted of:
Assumption of obligation under
Promissory Notes of B. & C.
Investment Company of:
Part of the Cotton note
$560,000
The Elmore note
64,000
Principal amount of two notes
payable to Robert H. Abplanalp,
deemed paid
625,000 $1,249,000
After the sale, you retained your interest in the Trust
representing approximately 5.9 acres of the Cotton Parcel including
the residence and other improvements referred to as Casa Pacifica,
and had an obligation of $340,000 representing the unpaid portion of
the Cotton note which had not been assumed by B. & C. Investment
Company.
Subsequently, you paid from your personal funds the inter-
est ($56,883) owed on the notes payable to Robert H. Abplanalp ( the
principal of which was deemed paid in connection with the sale to
B. & C. Investment Company ), the interest ($28,993) due to December 15,
1970 on the Cotton and Elmore notes, and the installments and inter-
est ($113,102) due in 1971 and 1972 on the part of the Cotton note
not assumed by B. & C. Investment Company.
The President and Mrs. Nixon - 9
At May 31, 1973, the unpaid balance of the Cotton note
amounted to $700,000. At that date, your obligation for the note
amounted to $264,440. It is due, with interest of 7.5%, in install-
ments of $37,780 and $226,660 on July 15, 1973 and 1974, respectively.
Your interest in Casa Pacifica is subject to the terms of the Pur-
chase Money Trust Deed issued with the Cotton note.
Prior to May 31, 1973 you incurred and paid from your
personal funds $217,270 for improvements, furnishings and other costs
at Casa Pacifica as follows:
Description
Amount
Improvements and furnishings:
Kitchen remodeling
$ 30,440
Other remodeling costs
27,167
Painting
25,165
Swimming pool, including heater
14,950
Work on sewer system
13,318
Landscaping
7,804
Work on porch and fireplace
5,936
Driveway paving
1,146
Other costs
6,188
Furnishings
55,863
187,977
Acquisition costs:
Commission to realtor
$25,000
Geotechnical survey
4,293
29,293
Total
$217,270
AMOUNTS PAID FOR OPERATIONS OF THE RESIDENTIAL PROPERTIES
During the period from the respective dates of purchase
to May 31, 1973, you have paid from your personal funds certain
operating expenses, exclusive of interest, of your residences in
Key Biscayne, Florida and in San Clemente, California. The amounts
The President and Mrs. Nixon - 10
paid, after deducting $4,800 representing utilities and maintenance
costs of the golf facilities at San Clemente that were reimbursed by
The Golfing Friends of the President, were:
Real estate taxes
$ 72,298*
Utilities
31,175
Fire and casualty insurance
4,713
Household maintenance
59,104
$167,290
*This amount does not include $2, 125 of
real estate taxes that were accrued
but were not paid at May 31, 1973.
OPINION
The amounts set forth above with respect to the purchase or
improvement of the residential properties are stated on the basis of
your cost. They do not include any amounts paid by the Government of
the United States or others in connection with these residences.
In our opinion, the information set forth above presents
fairly: (a) the purchase of your residential properties and the
sources of the funds used therefor; (b) the amounts paid by you (i)
with respect to the related obligations including interest, (ii) for
improvements and furnishings, and (iii) for operations of the resi-
dential properties, all through May 31, 1973; and (c) the balance of
those obligations outstanding at that date that are related to the
properties.
Very truly yours,
Coopers & Lybroms
COOPERS & LYBRAND
CERTIFIED PUBLIC ACCOUNTANTS
IN PRINCIPAL AREAS
OF THE WORLD
The President and Mrs. Nixon
The White House
Washington, D. C. 20500
Dear Mr. President and Mrs. Nixon:
At your request, we have made an examination of the
statement of your assets and liabilities as of May 31, 1973 and
the related statement of changes in your net assets for the period
from January 1, 1969 to May 31, 1973. Our examination was made in
accordance with generally accepted auditing standards, and accord-
ingly included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances.
The accompanying financial statements are prepared on the
cost basis. Accordingly, the carrying values of assets set forth
in the statement of assets and liabilities do not purport to repre-
sent the amounts that would be realized if the assets were sold,
nor do the financial statements reflect any changes in value or any
liabilities that may ultimately inure to you as a result of amounts
paid by the Government of the United States or others in connection
with your residences.
In our opinion, the accompanying statements present fairly
your assets and liabilities at May 31, 1973 and the changes in your
net assets for the period from January 1, 1969 to May 31, 1973, in
conformity with generally accepted accounting principles applied
on a consistent basis.
New York, New York
August 20, 1973.
Cooper & hydrond
1
THE PRESIDENT and MRS. NIXON
STATEMENT of ASSETS and LIABILITIES
May 31, 1973
ASSETS:
Cash in banks:
Key Biscayne Bank, Key Biscayne, Florida
including $250,000 of certificates of
deposit, due June 21, 1973
$426,313
Other banks
6,561 $ 432,874
Accounts and note receivable (Note 2)
28,609
Income tax withheld in excess of estimated taxes
19,816
U. S. Savings Bonds, Series E, at cost
(face amount $5,300)
3,975
Cash value of life insurance and Civil Service
Pension Fund deposit (Note 3)
63,519
Land, buildings and furnishings, at cost,
less accumulated depreciation (Notes 1,
4 and 6):
Residential properties:
Key Biscayne, Florida
311,929
Casa Pacifica, San Clemente, California
(Notes 5 and 9)
571,167
Improved real estate, Whittier, California
77,515
Office furniture, Washington, D. C.
3,553
964,164
$1,512,957
LIABILITIES:
Withholding tax payable
$
355
Accrued interest and real estate taxes
20,399
Deferred income taxes accrued (Note 9)
33,000
Mortgages payable (Note 6)
206,241
Obligation for note payable issued by Trust
for San Clemente property (Note 5)
264,440
$ 524,435
Net Assets
$ 988,522
The accompanying notes to financial statements
are an integral part of this statement.
2
THE PRESIDENT and MRS. NIXON
STATEMENT of CHANGES in NET ASSETS
for the period from January 1, 1969 to May 31, 1973
Net assets, beginning of period
$ 307,141
Add, income and other increases in net assets:
Salary and expense allowance as
President of the United States
1,090,635
Interest, rents, royalties, etc.
68,240
Gains on sale of real estate and
securities (Note 7)
511,935
1,670,810
Deduct, expenses and other decreases in net assets:
Residence operating expenses (Note 8)
201,989
Personal expense
280,521
Official expense
66,662
Rental and investment property expense
28,759
Interest
288,187
Income taxes (Note 9)
123,311
989,429
Net assets, end of period
$ 988,522
The accompanying notes to financial statements
are an integral part of this statement.
3
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS
1.
Statement of Accounting Policies
In the accompanying financial statements accrual accounting has
been used. Investments in real estate, furnishings and office
furniture are carried at cost. Depreciation has been provided
on depreciable facilities that are leased to others or used
for official purposes.
In the accompanying statements, the classification "Residential
properties" includes the cost incurred by the President and
Mrs. Nixon for Casa Pacifica, San Clemente, California. This
property is held in Trust of which Title Insurance and Trust
Company of Los Angeles is Trustee (Note 5).
2. Accounts and Note Receivable
At May 31, 1973, accounts and note receivable comprised:
Accounts receivable:
Mr. C. G. Rebozo
$10,000
Others, including interest
3,609
13,609
Note receivable from
William Griffin, Esq.
due December 31, 1973
without interest
15,000
$28,609
3. Cash Value of Life Insurance and Civil Service Pension Deposit
At May 31, 1973 this account comprised:
Cash value of the insurance
policies on the life of
the President
$44,897
Deposit with the Federal
Civil Service Commission
Retirement Fund
18,622
$63,519
Continued
4
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS, Continued
The deposit does not reflect the present value of the retirement
benefits. The present value of the vested benefit payable in
the future to the President under the Federal Civil Service
Commission Retirement Plan approximates $150,000 which will
be subject to income taxes as received.
The President and Mrs. Nixon may also receive a pension under
the Presidential Transition Act of 1963. However, no benefits
have been vested and no determination has been made of the
present value of any potential benefits.
4.
Land, Buildings and Furnishings
At May 31, 1973, land, buildings and furnishings comprised:
Residential properties:
Key Biscayne, Florida
(acquired 1968) :
500
516
Bay Lane
Bay Lane
Total
Buildings and improvements
$ 79,100
$ 80,490
$159,590
Furnishings
13,208
8,792
22,000
92,308
89,282
181,590
Less, Accumulated
depreciation
17,947
-
17,947
74,361
89,282
163,643
Land
71,161
77,125
148,286
$145,522
$166,407
$311,929
Casa Pacifica, San Clemente,
California (acquired
July 15, 1969) (Note 5) :
Buildings and improvements
$268,022
Furnishings
55,863
323,885
Less, Accumulated
depreciation
14,627
309,258
Land
261,909
$571,167
Continued
5
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS, Continued
Improved real estate, Whittier,
California (acquired in 1965):
Building
$ 8,186
Less, Accumulated
depreciation
3,616
4,570
Land
72,945
$ 77,515
Office furniture, Washington, D.C.:
Cost
$ 7,186
Less, Accumulated
depreciation
3,633
$ 3,553
The estimated useful lives and depreciation methods used in
computing accumulated depreciation shown above are as follows:
Life in
Method of Computing
Years
Depreciation
500 Bay Lane, Key Biscayne
30
150% declining-balance
Casa Pacifica:
Buildings
25
150% declining-balance
Furnishings
8
150% declining-balance
Building, Whittier
10
Straight-line
Office furniture,
Washington, D.C.
8
150% declining-balance
Depreciation expense during the period from January 1, 1969 to
May 31, 1973 amounted to $39,823.
5.
San Clemente
The President and Mrs. Nixon are beneficiaries of a revocable
Trust established April 24, 1969 which terminates in ten years.
This Trust was formed to enable the Trustee to take title on
behalf of the President and Mrs. Nixon to real property in San
Clemente. Approximately 28.9 acres of land and the buildings
Continued
6
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS, Continued
thereon were acquired during 1969 for $1,500,154. In connec-
tion with the purchase, two Promissory Notes with Purchase
Money Trust Deed were issued to the sellers. The obligations
are secured solely by the property held in Trust and do not
involve any personal liability.
Annual
Promissory Notes Interest
Original
Referred to as
Rate
Terms of Payment
Amount
The Cotton note
7.5%
Four installments of
$100,000 each due on
July 15 through 1973;
balance payable
July 15, 1974
$1,000,000
The Elmore note
7.5%
Five installments of
$16,000 each due on
October 13, including
October 13, 1974
$
80,000
On December 15, 1970, the President and Mrs. Nixon sold a part
of their interest in the Trust, representing approximately
23 acres of land, for a consideration of $1,249,000, to
Robert H. Abplanalp and C. G. Rebozo, co-partners doing
business under the firm name and style of B. & C. Investment
Company. After the sale, the President and Mrs. Nixon retained
their interest in approximately 5.9 acres of land and the
improvements thereon, which is referred to as Casa Pacifica.
The aforementioned consideration included the assumption by the
purchasers of the obligation for: (a) the entire principal
amount of the Elmore note which was then outstanding in the
amount of $64,000, and (b) $560,000 of the principal amount of
the Cotton note which was then outstanding in the amount of
$900,000. The accompanying statement of assets and liabilities
does not include the unpaid portion of these obligations assumed
by the purchasers.
At May 31, 1973, the unpaid balance of the Cotton note amounted
to $700,000. At that date the balance of the obligation of
the President and Mrs. Nixon for that note amounted to $264, 440.
This balance is payable, with interest of 7.5%, in two install-
ments of $37,780 and $226,660 on July 15, 1973 and 1974,
respectively. The interest of the President and Mrs. Nixon in
Casa Pacifica is subject to the terms of the Purchase Money
Trust Deed issued in connection with the Cotton note.
Continued
7
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS, Continued
The cost of Casa Pacifica comprised:
Cost of two parcels acquired by Trustee
in 1969 and certain costs ($29,293)
$1,529,447
Less, Cost of part of interest in
Trust sold December 15, 1971
1,131,630
397,817
Add, Improvements, furnishings and
other costs
187,977
Total
$ 585,794
6.
Mortgages Payable, Residential Properties
At May 31, 1973, mortgages payable comprised:
Annual Monthly Payment
Interest
Including
Principal
Rate
Interest
Balance
Collateralized by real
property, 500 Bay Lane,
Key Biscayne:
First Federal Savings &
Loan Association of
Miami
6%
$359 to
June 1985
$ 37,316
Paul E. Williams
6%
$300 to
November 1984
29,878
Collateralized by real
property, 516 Bay Lane,
Key Biscayne:
Greater Maimi Federal
Savings and Loan
Association
7.5%
$740 to
May 1994
93,740
Collateralized by real
property, Whittier,
California:
Glendale Federal Savings
and Loan Association
6.6%
$451 to
August 1988
45,307
$206,241
Continued
8
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS, Continued
7. Gains on Sale of Real Estate and Securities
Gains on sale of real estate and securities comprised the
following:
Year
Amount
1969 Sale of principal residence in New York,
New York
$142,912
1969 Redemption of stock in Fisher Island, Inc.
184,891
1970 Sale of interest in Trust representing part
of the San Clemente property
117,370
1972 Sale of interest in two unimproved lots,
Key Biscayne, Florida
66,762
$511,935
8.
Residence Operating Expenses
Residence operating expenses, after deducting $4,800 representing
the utilities and maintenance costs of the golf facilities at
San Clemente that were reimbursed by The Golfing Friends of
the President, comprised the following:
Real estate taxes
$ 74,423
Utilities
31,175
Fire and casualty insurance
4,713
Household maintenance
59,104
Depreciation
32,574
$201,989
The amounts include expenses arising from use of residences for
official purposes.
9.
Income Taxes
The Federal income tax returns filed jointly by the President
and Mrs. Nixon for the years 1971 and 1972 have been examined
by the Internal Revenue Service and they have received a
letter from the District Director accepting such returns as
filed.
Continued
9
THE PRESIDENT and MRS. NIXON
NOTES to FINANCIAL STATEMENTS, Continued
The tax returns have been prepared on the cash basis, while
accrual accounting has been used in the financial statements.
Accordingly, deferred income taxes have been provided in the
financial statements when there are differences between the
statements and the tax returns in the time of recognition of
income and expense items. These differences include among
others, the election under the provisions of Section 1034 of
the Internal Revenue Code to defer for tax purposes the gain
of $142,912 which resulted from the sale of a previous prin-
cipal residence by applying the amounts as a reduction of the
tax basis of Casa Pacifica. In addition, the allocation of
the cost of the interest in the San Clemente property between
the part sold in 1970 and Casa Pacifica has been determined
for tax purposes on a different basis than that used in these
statements resulting in a further difference between statement
and tax basis of the property.
Federal income tax expense in the accompanying statement of
changes in net asset comprised the following:
Paid or currently payable
$ 90,311
Deferred
33,000
Total Federal income
tax expense
$123,311
The Federal income tax return for 1969 showed a contribution
to the United States of America of $576,000, being the
appraised value of certain personal papers, manuscripts,
and other material. These items had a zero cost basis for
tax purposes. The following amounts have been deducted on
the returns for the following years as a result of that
transaction:
1969
-
$ 95,298
1970
-
123,959
1971
-
128,668
1972
-
134,094
We are advised that no change was made by the Internal Revenue
Service in any of these deductions in connection with the
audit of the 1971 and 1972 returns.
We have made no independent determination as to the appraised
value of the items or as to the validity of the gift. A
question has been raised concerning validity of these
deductions; in the opinion of counsel, the deductions are
valid.
Because of the timing differences described above, the entire
deduction has been taken into account in computing the income
tax expense of $123,311.
10
THE WHITE HOUSE
WASHINGTON
Butter- - Calif.
Tax