By virtue of the authority vested in me by Title I of the First War Powers Act, 1941 (55 Stat. 838), and as President of the United States, and in order to enable the Chairman of the War Production Board more effectively to carry out his responsibilities with respect to the regulation of production and supply of materials, articles, equipment, and services, required for the national defense, it is ordered as follows: 1. There are hereby transferred to the Chairman of the War Production Board all functions, powers, and duties, not heretofore transferred, of the Secretary of War and the Secretary of the Navy under (a) section 124 of the Internal Revenue Code, (b) regulations and all amendments thereof issued under such section, and (c) any Executive order relating to such section, including particularly, but not by way of limitation, the functions, powers, and duties with respect to amending necessity certificates issued pursuant to section 124(f) of the Internal Revenue Code, and with respect to certification pursuant to section 124(h) of the Internal Revenue Code. 2. So much as the Director of the Bureau of the Budget shall determine of the appropriations, allocations, and other funds available for, and of the records, property, and civilian personnel used primarily in, the administration of the functions, powers, and duties transferred by this order, shall be transferred from the War and Navy Departments to the War Production Board. 3. All prior Executive orders in conflict with this order are amended accordingly. FRANKLIN D ROOSEVELT The White House, October 20, 1944.
Executive Order 9490—Transfer of Functions of the Secretary of War and the Secretary of the Navy Under Section 124 of the Internal Revenue Code, to the Chairman of the War Production Board
Executive Brief • At a Glance
There are hereby transferred to the Chairman of the War Production Board all functions, powers, and duties, not heretofore transferred, of the Secretary of War and the Secretary of the Navy under (a) section 124 of the Internal Revenue Code, (b) regulations and all amendments thereof issued under such section, and (c) any Executive order relating to such section, including particularly, but not by way of limitation, the functions, powers, and duties with respect to amending necessity certificates issued pursuant to section 124(f) of the Internal Revenue Code, and with respect to certification pursuant to section 124(h) of the Internal Revenue Code. 2.
Plain-English Translation & Framers' Constitutional Analysis
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
Signed by President Franklin D. Roosevelt on October 20, 1944, this order concerns Transfer of Functions of the Secretary of War and the Secretary of the Navy Under Section 124 of the Internal Revenue Code, to the Chairman of the War Production Board. There are hereby transferred to the Chairman of the War Production Board all functions, powers, and duties, not heretofore transferred, of the Secretary of War and the Secretary of the Navy under (a) section 124 of the Internal Revenue Code, (b) regulations and all amendments thereof issued under such section, and (c) any Executive order relating to such section, including particularly, but not by way of…
Key Directives & Operative Actions
There are hereby transferred to the Chairman of the War Production Board all functions, powers, and duties, not heretofore transferred, of the Secretary of War and the Secretary of the Navy under (a) section 124 of the Internal Revenue Code, (b) regulations and all amendments thereof issued under such section, and (c) any Executive order relating to such section, including particularly, but not by way of limitation, the functions, powers, and duties with respect to amending necessity certificates issued pursuant to section 124(f) of the Internal Revenue Code, and with respect to certification pursuant to section 124(h) of the Internal Revenue Code. 2.
So much as the Director of the Bureau of the Budget shall determine of the appropriations, allocations, and other funds available for, and of the records, property, and civilian personnel used primarily in, the administration of the functions, powers, and duties transferred by this order, shall be transferred from the War and Navy Departments to the War Production Board. 3.
All prior Executive orders in conflict with this order are amended accordingly.
Constitutional & Societal Entities Impacted
Policy Areas & Topics
The Framers' Constitutional Council
1787 PrismEvaluating this order against the constitutional debates of 1787 and the limits of Article II executive power.
"When the President acts in absence of either a congressional grant or denial of authority, he can only rely upon his own independent powers, but there is a zone of twilight in which he and Congress may have concurrent authority."
James Madison
Separation of Powers & Legislative Primacy
"Power is of an encroaching nature, and it ought to be effectually restrained from passing the limits assigned to it." — Federalist No. 48 (1788)
Madison would view this order with watchful scrutiny. Operating in the 'Zone of Twilight' where Congress is silent, each such directive establishes an administrative precedent that steadily expands the executive perimeter at the expense of legislative primacy.
Alexander Hamilton
The Energetic Executive & Unified Command
"The direction of war implies the direction of the common strength; and the power of directing and employing the common strength must be under the direction of the single hand of the Executive." — Federalist No. 74 (1788)
Hamilton would forcefully champion executive discretion here. For foreign entanglements, commerce defense, and national security, deliberative assemblies are too slow and faction-ridden. A unified, energetic Executive exercising swift command is precisely what the Philadelphia Convention intended for national preservation.
George Mason
Bill of Rights, Due Process & 10th Amendment
"The president will be surrounded by flatterers and sycophants... and the great powers of the executive will gradually absorb the liberties of the people." — Cato IV (Anti-Federalist, 1787)
The Anti-Federalist prism advises continuous democratic vigilance. Even routine administrative directives aggregate centralized federal power away from town halls and state assemblies toward a distant executive apparatus.
Five Measurable "Constitutional Friction" Dimensions
An objective audit measuring potential separation-of-powers tension against the United States Constitution and established Supreme Court doctrine.
Legislative Encroachment & Purse
Administers commerce or fiscal programs requiring ongoing statutory delegation and legislative oversight.
Executive Scope & Faithfulness
Exercises standard supervisory executive authority to faithfully execute existing statutes.
Federalism & State Sovereignty
Engages state and local partners in cooperative federalism programs.
Due Process & Individual Rights
Focuses on internal governmental operations with no direct impairment of private rights or property.
Youngstown Jacksonian Tier
The order relies on inherent Article II executive discretion, civil service management, or foreign diplomacy where Congress has neither expressly approved nor prohibited action.
This order operates within Justice Jackson’s Zone of Twilight, resting upon concurrent presidential authority or congressional silence.
Scholarly & Legal Citations
Exec. Order No. 9490 (Oct. 20, 1944), https://executiveordersarchive.org/orders/app-executive-order-9490-transfer-functions-the-secretary-war-and-the-secretary-the-navy-under.