10/22/1940
https://www.presidency.ucsb.edu...
"I do hereby exempt Charles J. Carlton from the provisions thereof and continue him in the service until May 1, 1939."
"Our tax laws are intended to apply to all citizens equally."
"I do hereby call upon the people of the United States to observe Monday, May 23, 1938, as National Maritime Day by displaying the flag at their homes or other suitable places."
"These exemptions have violated the spirit of the tax law itself by actually giving a greater advantage to those with large incomes than to those with small incomes."