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core INTER COMPANY COMMUNICATIONS Address all communications to tha Company San »&noiseo, April 1, 19^2 TO District Managers Refer to this subject in your reply Confine each letter to one subject SUBJECT: Necessity Certificates This memorandum principally is dlreoted at the Managers in Oregoni Washington and California, for the Managers of ths Texas properties appear folly to recognise ths importance of the advantages that aoorue to a taxpayer that has hah expendi­tures charged to capital necessary in the interest of war effort, covered by *Meceaaity Certificates*. Soring the past twenty months all of the companies have spent greatly in excess of ncrnal on plant extensions and plant enlargements. All our properties are so located that it seems certain that these exceptional capital outlays were made because o f 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 cons true ting 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 made or being made or contemplated is of assistance to war effort, w# probably can obtain a necessity certificate covering that project. As an example of the type of letter required, a copy of one (1)