Profits from Aryanization 
 The Party Chief of Finance of South Westphalia to the Chief of Finance of the Party, 15 November 1938. 
 Source: Stuttgart City Archive, RW 36/19, Bl. 56. 
 Even though many Jewish shops and firms have been aryanized in recent months, this represents but a fraction of what is yet to be accomplished according to the newest laws of the Reich government. As we all know, as of 1 January 1939, no Jew is to be owner of an enterprise any longer. This means that Aryanization will have to be conducted at an extreme high pace. I have observed several cases in our region, in which Aryanization was executed with enormous gains for the new owners of the firms. These people could profit because the party led a bitter struggle against the Jews for many years. The veteran party members who made sacrifices and were at the forefront of the battle against Marxism and Liberalism for a long time, watch with astonishment as fellow Germans and people who only recently joined the Party and who in the past were on the other side of the fence, are now taking over Jewish businesses for ridiculous prices. People now talk of Aryanization profiteering - just as they talked in the past about the profiteers from inflation. It is not in the interest of the Party or the State for this erroneous conduct to continue, because, as mentioned, we are only at the beginning of the process of Aryanization. For this purpose a commission should be established in every region ( Gau ), including in all cases the chief of finance of the Gau . Under no circumstances should the matter be left in the hands of the Economic Advisor of the Region, because he would, after superficial deliberations, only recommend a change of some detail in method to the Regional Chief ( Gauleiter ). Then the Regional Chief ( Gauleiter ), having an enormous work-load, would not re-examine the totality of the complex questions involved, and would leave the matter in the hands of the Regional Economic Advisor. I request you , Chief of Finance of the Party, to raise the matter with Party member Goering and to have such a commission created in every region. I would like you to raise another matter with Party member Goering as well: to have the purchasers of Jewish firms pay taxes according to the real value of the business, so that it is the State that profits from Aryanization. Mr. Chief of Party Finance, I am putting this issue, which is extremely important to all Party members, in your hands and trust that you will deal with it promptly.