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COPT j i M t m m m m m c o m m &sicatiqsb >' ? A M m i «11 coensunloetlone to the Company Can Prenoieco, TO District l«iifpr# April 1, XH Refer to this subject in your reply Confine each letter to one subject SUBJECTS Beoeselty Certificates Thie aoaorandu* principally is directed at the Manager* la Oregon* Washington and California* for tha Managara of the Tanas properties appear fully to reoogaise tha importance of tha advantage* that aoema to a taxpayer that has had expendi-turaa charged to capital necessary in tha lntaraat of war offart* covered hy *Maaaaalty Certificate#". Poring tha peat twenty nontha all of tha ooapanlee have spent greatly in excess of noraal on plant extensions and plant enlargeaents. All our proportion are ao looatad that It •aana certain that thasa axeaptlonal aapltal outlaya vara aada baaaoaa of direot or indiraot war affort activities, If any Aray or Navy offloar of authority* vhathor ha ha in charge of a local poat or in a proouraaant office or a conetrueting quartermaster* e headquarter* or a corns aroa elgnal of flea or an interceptor oonaand* ean ha prevailed upon to recognize in writing that a oapital expenditure already and* or being nad* or aontenplatod la of aaelatanoa to war effort, we probably ean obtain a naoeaeity certificate covering that project. An an exanple of tha type of latter required* a copy of one (1)