upr000265 138

COPY INTER COMPANY COMMUNICATIONS Address *11 communications to the Company TO Blstrict Manager* San Fr] a?ncisco* April 1* 19*1-2 Refer to this subjeot in your reply Confine each letter to one subject SUBJECT: Necessity Certificates This memorandum principally is direoted at the Manager* in Oregon* Washington and California* for the Managers of the Texas properties appear fully to recognise the importance of the advantage* that accrue to a taxpayer that has had expendi­tures charged to capital necessary in the interest of war effort, covered by "Necessity Certificates9. During the past twenty aonths all of the companies have spent greatly in excess of normal on plant extensions and plant enlargements. All our properties are so located that it seeas certain that these exceptional capital outlays were aade because of direct or indirect war effort activities. If any Army or Navy officer of authority* whether he be in charge of a local post or in a procurement office or a constructing quartermaster's headquarters or a corps area signal office or an interceptor command* can be prevailed upon to recognise in writing that a capital expenditure already aade or being made or contemplated is of assistance to war effort, ws probably can obtain a necessity certificate covering that project. As an exaapls of the type of letter required* a copy of on* U )