Military Agency Records RG 260
Theaters of Operations
Records of U.S. Occupation Headquarters, World War II (RG 260)
PROPERTY DIVISION
Property Control and External Assets Branch
The Property Control and External Assets Branch was established by Property Division Memorandum No. 4 of March 22, 1948. The Branch assumed and performed the functions of its predecessors, or the Property Control and the External Assets branches of various divisions of OMGUS and OMGUS's predecessor, the U.S. Group Control Council. The Branch developed and executed policies and procedures for taking control, holding, and administering all types of tangible property in the U.S. zone of occupied Germany and in the U.S. Sector of Berlin-- property that OMGUS had ordered taken into custody. The Branch also assisted in the work of formulating policies and establishing procedures for the disposition of the properties under control and provided general supervision over the administration of the internal restitution program for the return of identifiable property confiscated from victims of Nazi persecution. Regarding external assets, the Branch conducted all investigations within the U.S. zone and the U.S. Sector, Berlin, to develop evidence of German ownership of property outside of Germany. Through its U.S. Census Section, the Branch conducted a census of German external assets and obligations in the U.S. zone and the U.S. Sector, Berlin, and prepared and distributed to government agencies throughout the world the results of the census. Further, the Branch made recommendations to the Department of State and its foreign missions and the Inter-Allied Reparations Agency concerning policies and procedures affecting German external assets.
On July 1, 1949, OMGUS property control offices were completely liquidated. Certain residual property control duties were transferred to a Central German Property Control Coordinating Committee composed of four Land civilian agency offices. Other property control functions, which could not be transferred to the Committee, were made the responsibility of the Military Governor’s Economic Adviser.
Records of the Branch Chief, 1944–1950 (A1, Entry 413)
Boxes 1–33
Property Control Case Files, 1946–1948 (A1, Entry 414)
Boxes 34–78
Correspondence and Related Records Pertaining to Property Claims, 1946–1948 (A1, Entry 415)
Boxes 79–86
Geographic Index to Control Claims, 1945–1949 (A1, Entry 416)
Boxes 1–23
Name Index to Control Claims, 1945–1949 (A1, Entry 417)
Boxes 24–54
Name Index to Numbered Property Control Claims, 1945–1949 (A1, Entry 418)
Boxes 1–21
Geographic Index to Numbered Property Control Claims, 1945–1949 (A1, Entry 419)
Boxes 22–42
Numbered Property Control Claims, 1945–1948 (A1, Entry 420)
Boxes 87–520
External Assets Investigation Section [M1922, Rolls 1-88] 
The Section had begun as the “Spot” Investigative Section, Intelligence Branch, Division of Cartels and External Assets, so named to distinguish its type of investigations from those of the several branches whose efforts were directed against pre-determined target concerns. From June 1, 1946 to September 30, 1948, the Section completed 627 investigations, and had, on the latter date, approximately 100 requests. Somewhat more than one-half of the requests were received from the United States foreign missions, though the Office of Political Affairs, with Switzerland, Spain, and Italy accounting for the largest number of cases. The remaining requests were received from the Inter-Allied Reparation Agency (IARA) at Brussels, the British, the French, and various sources in the United States. By October 1948, the Section was the only unit still existing within Germany for the purpose of carrying out the functional responsibilities imposed by the Safehaven Program.
General Records Pertaining to External Assets Investigations, 1945–1949 (A1, Entry 421) [M1922, Rolls 1-63]
Arranged alphabetically by subject.
This series consists primarily of affidavits, cables, correspondence, financial documents, interrogations, military government forms, memorandums, and reports regarding investigations of German external assets. The investigations pertain to leading German industrial firms such as Robert Bosch GmbH; I.G. Farben; Siemens-Halske AG; Vereinigte Stahlwerke AG; and Otto Wolff Co. Also included are investigations of German banks regarding external assets and investigations of prominent individuals such as members of the Thyssen family and the Wuerttemberg royal family. The records include numerous investigative reports concerning repatriations; Suez Canal stock transactions; Spanish Civil War debts; German claims for assets in Japan; and the Safehaven program, including Swedish and Spanish Safehaven Accords. Also included is a list of securities and assets of German banks deposited in the United States as of November 1939; a report prepared by the Finance Division in 1946 regarding German external assets located in the colonies, mandates, and territories of the French republic and British Empire; and reports and memorandums concerning the Section's dealings with the Soviets through 1948.
Reports and Exhibits Relating to Investigations, 1945–1947 (A1, Entry 422) [M1922, Rolls 63-74]
Arranged alphabetically by subject.
This series consists primarily of financial documents, memorandums, cables, correspondence, reports, and other records pertaining to investigative reports contained in the series General Records Pertaining to External Assets Investigations, 1945-1949, described above. Most of the German financial documents, many dating back to the 1920s, were exhibits to reports prepared during the course of the investigations. These reports generally contain statements of the significance of the documents, occasionally providing English translations, and suggestions as to their applicability. Also included are reports on the external assets of Hermann Göring, Safehaven reports concerning Nazi channels for foreign investment, and Safehaven reports concerning German-owned or controlled firms in Spain, Portugal, Turkey, Egypt, the Netherlands, and Sweden.
Interrogations and Reports Pertaining to German Financial Matters, 1945–1946 (A1, Entry 423) [M1922, Rolls 74-75]
Arranged alphabetically by subject.
Each interrogation folder contains a listing of the individuals questioned. The series includes correspondence, reports, and copies of interrogations primarily pertaining to the financial status of certain Nazi leaders, including Adolf Hitler, Heinrich Himmler, Hermann Göring, and Walter Funk. Among the people interrogated were Hermann Göring, his wife, his brother, his sister-in-law, his niece, his private secretary, his nurse, certain subordinates in the Air Ministry, several art-looting associates, and members of his staff. Also interrogated were Joachim von Ribbentrop and several other members of the Foreign Office; Walter Funk, Paul Koerner, and other financial leaders of the Reich; SS (Schutzstaffel) members Walter Schellengerg and Karl Wolff; Christa Schroder, Hitler's secretary; Julius Schaub; Margarete Himmler, wife of Heinrich Himmler; and Max Amann, director of Eher Publishing Company, publishers of Mein Kampf. Evaluation reports accompany the interrogations in several instances.
Informational Reports Prepared by the Ministerial Records Section
[Note 41], 1945–1946 (A1, Entry 424) [M1922, Rolls 76-81]
Arranged alphanumerically by report number.
This series includes reports with correspondence and copies of financial documents generally pertaining to the identification of external assets by German individuals and companies before and during World War II. These reports were based on original documents of various German financial agencies, including the Foreign Exchange (Devisenstellen), the Ministry of Finance (Reichsfinanzministerium), and the Ministry of Economics (Reichswirtschaft-ministerium). The reports consist generally of photostats of German financial documents, with significant portions occasionally translated into English, and an accompanying synopsis and evaluation of the documents by the Ministerial Records Section. Included at the beginning of the series is a card index arranged alphabetically by name of individual or company investigated, which gives the report number, and in many instances some data concerning the company or individual to which the report refers.
German Intelligence and Investigation Records Pertaining to German External Assets, 1945–1950 (A1, Entry 425) [M1922, Rolls 81-88]
Arranged alphabetically by subject and thereunder chronologically.
This series consists primarily of cables, correspondence, laws (including ACC Law No. 5) [Note 42], German financial documents [Note 43], lists, legal opinions, memorandums, newspaper clippings, reports, and other records pertaining primarily to intelligence about and investigation of the cloaking of German external assets by German individuals and companies. Included are intelligence and investigative records relating to gold looted by the Nazis, censorship intercepts, and other records relating to violations of declarations as required by Military Government Law 53 and Allied Kommandatura BK/O (46) 337. Also included are records relating to Safehaven activities, including negotiations, agreements, and accords with approximately 30 countries, primarily Argentina, Austria, Belgium, Denmark, the Netherlands, Portugal, Sweden, and Switzerland.
Accounting and Auditing Section
General Records, 1945–1949 (A1, Entry 426)
Boxes 656–664
U.S. Census Section
As soon as Military Government Law No. 53 became effective, all persons in Germany, both natural and juridical, owning or controlling any property subject to Military Government Law No. 53 were required to execute and file with the nearest Reichsbank office Form MGAX-(1), declaring therein their assets in, and claims against foreign countries. The executed MGAX-(1) declarations were to be channeled by the various Reichsbank branches into the Reichsbank Frankfurt/Main which became the central German collection point in connection with the MGAX- (1) program in the U.S. Zone. As early as September 1945, the formation of a U.S. Census Section was outlined by John A. Banning, Chief of the External Assets Census Branch of the Division of Investigation of Cartels and External Assets. He proposed that the Section issue instructions requiring that all MGAX-(1) reports be delivered to the Section at its Frankfurt offices; that a program of procedures covering the coding, punching and tabulating by machine records of all such report forms was to be inaugurated (the purpose of which was to accomplish a breakdown as to the type of external assets, currency, location, and ownership); and maintain liaison with the British and French elements of the Office of Military Government for Germany with a view to urge adoption of a similar census program in the other zones. By October 31, 1945, the Section was functioning with Stanley M. Friedman as Chief. The program for tabulating Germany's external assets was submitted to Colonel Bernard Bernstein, the Director of DICEA. The program was promptly approved; the instructions to the Reichsbank were issued; and the forms distributed to the Reichsbanks.
In Early 1946 the Section moved to Berlin, as part of the External Assets Branch, Finance Division, OMGUS. In June 1946 Deputy Section Chief Frank J. Miller became the Chief. On August 1, 1947 Miller became the Deputy Chief of the External Assets Branch, and was succeeded by Jules Wangler.
During nearly three years of operation, the Section accumulated 774,000 MGAX-(1) and 30,800 BKAC-(1) (for the Berlin Sector) reports, in duplicate, as well as an index system containing 1.3 million cards. Subsequently one set of declarations, exclusive of expellee declarations, were sent to the Director of Alien Property Control (Department of Justice) and a full set of declarations (inclusive of expellee declarations) together with the card index was placed in the Bank Deutscher Laender, Frankfurt/Main. The Section was deactivated on 30 September 1948.
General Records of the Section Chief, 1945–1948 (A1, Entry 427)
Boxes 665–679
Hand Tabulations of German External Assets as Disclosed by Declarations Filed in the Soviet Zone of Germany, 1947 (A1, Entry 428)
Boxes 680–687
Financial Records Relating to I.G. Farbenindustrie Aktingesellschaft, 1946 (A1, Entry 429)
Boxes 688–698
Claims Section
General Records, 1947–1949 (A1, Entry 430)
Boxes 699–700
Copies of Letters Sent, 1946–1949 (A1, Entry 431)
Boxes 701–706
Records of Meetings, 1948–1949 (A1, Entry 432)
Box 707
Statistical Reports, 1947–1949 (A1, Entry 433)
Box 708
Inspection Reports, 1948–1949 (A1, Entry 434)
Box 709
Reparations and Restitution Branch
Branch Headquarters
General Records
Cables Relating to Reparations and Restitutions, 1945–1948 (A1, Entry 435)
Boxes 1–5
Records Pertaining to Hungarian Restitution Claims, 1946–1951 (A1, Entry 436)
Boxes 6–9
Records Pertaining to Restitution of Hungarian Horses, 1947–1949 (A1, Entry 437)
Box 10
Miscellaneous Publications Relating to Restitution and Reparations, 1947–1948 (A1, Entry 438)
Box 11
Records Relating to Reparations, 1945–1949 (A1, Entry 439)
Boxes 12–16
Register of Securities Claimed under Military Government Law 59, 1948–1949 (A1, Entry 440)
Boxes 17–19
Records Related to the Restitution of Precious Metal, 1947–1950 (A1, Entry 441)
Boxes 20–28
Claims
Records Related to Completed Russian Restitution Claims, 1945–1949 (A1, Entry 442)
Boxes 29–32
Records Related to Rejected Russian Restitution Claims, 1945–1949 (A1, Entry 443)
Boxes 33–40
Records Relating to the Italian Mission for Restitution Claims, 1946–1949 (A1, Entry 444)
Box 41
Records Filed by the Italian Mission for Restitution, 1946–1948 (A1, Entry 445)
Boxes 42–50
Records Relating to the Hungarian Mission for Restitution Claims, 1946–1949 (A1, Entry 446)
Boxes 51–52
Records Filed by the Hungarian Mission for Restitution Claims, 1946–1949 (A1, Entry 447)
Boxes 53–92
Restitution Claims Initiated by Foreign Missions for Restitution, 1946–1948 (A1, Entry 448)
Boxes 93–597
Claims Processing Records, 1949–1951 (A1, Entry 449)
Boxes 598–599
Register of Claims and Releases of Property, 1947–1948 (A1, Entry 450)
Box 600
Sections and Offices
Restitution Liaison Office
Cables and Messages, May 1947–August 1949 (A1, Entry 460)
Box 669
Records Relating to Meritorious Restitution Claims, 1949–1950 (A1, Entry 461)
Box 670
List of Meritorious Restitution Claims, 1949 (A1, Entry 462)
Box 671
Consolidated Restitution Report of Württemberg-Baden, 1949 (A1, Entry 463)
Box 672
Records of the Chief of the Reparations and Restitution Liaison Office, 1946–1949 (A1, Entry 464)
Box 673
Meritorious Restitution Claims, 1948–1949 (A1, Entry 465)
Boxes 674–701
Restitution Section
Correspondence and Related Records, January 1946–March 1949 (A1, Entry 466)
Boxes 702–706
Semimonthly Reports, 1946–1948 (A1, Entry 467)
Box 707
Monthly Restitution Reports, June 1946–October 1948 (A1, Entry 468)
Box 708
Restitution Shipment Reports, 1948 (A1, Entry 469)
Box 709
Records Relating to the Exploitation of Rohstoff-Handel-Gesellschaft, m.b.H. (“ROGES”), 1945–1948 (A1, Entry 470)
Boxes 710–711
Reports and Related Records Pertaining to Restitution, 1945–1950 (A1, Entry 471)
Boxes 712–719
Monuments, Fine Arts, and Archives (MFAA) Section
[M1949, Rolls 1–43]
The Monuments, Fine Arts, and Archives (MFAA) Section had its origins in SHAEF. During the occupation of Germany the MFAA Section was first a section of the Restitution Branch of the Economics Division. It would be reorganized many times, including being transferred in March 1948 to the Property Division, along with the Restitution Branch. When the cultural restitution program ended in December 1948, the remaining MFAA functions were transferred to the Cultural Affairs Branch of the Education and Cultural Relations Division, where they remained until the end of OMGUS in September 1949.
General Records of the Section Chief, 1944–1949 (A1, Entry 472)
[M1949, Rolls 1–3]
Records Pertaining to Restitution, 1945–1948 (A1, Entry 473)
[M1949, Rolls 4–5]
Miscellaneous Records, 1945–1949 (A1, Entry 474)
[M1949, Rolls 5–6]
Photographs of Art Works, 1945 (A1, Entry 475)
[M1949, Roll 6]
Records Pertaining to Interzonal Restitution Transfers, 1946–1947 (A1, Entry 476)
[M1949, Rolls 6–7]
Maps, 1937–1952 (A1, Entry 477)
[M1949, Roll 7]
Administrative Maps, 1945 (A1, Entry 478)
[M1949, Roll 8]
Cultural Property Claim Applications, 1946–1948 (A1, Entry 479)
[M1949, Rolls 8–26]
Claims of Cultural Property Removed by German Forces, 1946–1948 (A1, Entry 480)
[M1949, Rolls 26–29]
Records Pertaining to the Use of Declarations of Property Removed from Areas Occupied
by German Forces, 1947–1948 (A1, Entry 481)
[M1949, Roll 29]
Photographic History of the Offenbach Archival Depot, 1946 (A1, Entry 482)
[M1949, Roll 29]
Photostatic Copies of Book Plates, ca. 1946 (A1, Entry 483)
[M1949, Roll 30]
Photostatic Copies of Library Markings, ca. 1946 (A1, Entry 484)
[M1949, Roll 30]
Lists of Property Removed From France During the War, 1939–1945 (A1, Entry 485)
[M1949, Rolls 31–35]
Records Related to Historic Places and Monuments Damaged by War Action, 1946–1947 (A1, Entry 486)
[M1949, Rolls 36–42]
Report of Historical Sites in Frankfurt/Main Damaged by War Action, 1946–1947 (A1, Entry 487)
[M1949, Roll 43]