11/25/1942
https://www.presidency.ucsb.edu...
"Equal taxation of incomes of similar size and equal taxation of corporations and individual taxpayers are axiomatic."
"There is no fairness in taxing the salaried man and the merchant upon their incomes and taxing at far lower rates the profits on the capital of the speculator."
"Non-immigrants must present unexpired passports, or official documents in the nature of passports."
"The Secretary of State is authorized in his discretion to waive the passport and visa requirements in cases of emergency for non-immigrant aliens."