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m % - IK7SE C O W A m CQJ***88XCATI0»8 V Address mil ttwaaiitllaM to Coapany Son I>&iioiM6t vi'1 5&&J® B ; ' i V ; ’'ll' -;:!.lV.: i ^ :iV;i" ; f j * } i April i , 19*2 TO District Manager* Bwt o r t o thin su.b j, ect. In your reply Confine each letter to one subject SUBJECT: necessity Certificates This s N c m n d e i principally Is directed at the Managers in Oregon, Washington and California, for the Managers of the Texas properties appear felly to recognise the importance of the advantages that aoorue to a taxpayer that has had expendi­tures charged to oapltal nscessary in the interest of ear effort, covered by "necessity Certifleatea** Baring ths past twenty non tbs all cf the companies have spent greatly in excess of nomal on plant extent ions and plant enlargements. All our properties are so located that it seems certain that these exceptional capital outlays were made because of direct or indirect war effort ^ .'? Army or ftavy officer of authority, whether he be in charge of a local peat or in a procurement office or a constructing quartermaster*s headquarterc or a oerps area signal office or an interceptor oomaand, can be prevailed upon to recognise in writing that a oapltal expenditure already made or being made or contemplated la of assistance to war effort, we probably esn obtain a necessity certificate covering that project. As sn example of the type of letter required, s copy of one (1)