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m m CO*?AMY COHMOHICATIOS8 Address all oonmunleatlons to the Company Son ^>&noitao» April X, 19^2 fO District Managers Hsfer to this subject in your reply Confine eaoh lsttsr to otic subject .WBJEOY; necessity Certificates fhis memorandum principally is directs! at the Managers In Oregon, Washington and California, for the Managers of ths faxes propertlas appear fully to recognise ths importance of ths advantages that accrue to a taxpayer that has had expendi-tares charged to capital necessary in ths Interest of war effort, covered by *Mecea»ity Certificates’*. Daring the past twenty nonthe all of the companies have spent greatly in excess of normal on plant extensions and plant enlargeuente. All our properties are so located that it seems certain that these exceptional capital outlays were nade because of direct or indirect war effort activities. If any Aruy or 8avy 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 coswaaitd, ean be prevailed upon to recognise in writing that a capital expenditure already made or being made or contempleted Is of assistance to ear effort, we probably can obtain a necessity certificate covering that project. As an cxasplc of the typo of letter required, a copy of one