Scope and Contents Documents relating to taxation in regard to Randolph Paul, member of the New York law firm of Lord, Day & Lord, lecturer on tax law at Yale and Harvard universities, and one-time adviser to the secretary of the Treasury and to President Roosevelt. Paul wrote a paper at Roosevelt's request on possible changes in the tax law.

Scope and Contents Paul's paper on possible changes in U. S. tax law and the Federal Reserve Board's comments on it.

Scope and Contents Letters and reports from the period Paul served the Treasury, first as assistant to the secretary, and then as general counsel. The principal tax concerns reflected in these documents are the raising of revenues to finance World War II, and of combating inflation.