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accelerated depreciation Admiral SMITH ALLEN amended American flag American merchant marine American President Lines American ships BAILEY basis Bath Iron BONNER BRADLEY BROPHY BROWNLOW building built cargo carriers CHAIRMAN charter committee companies competition Congress contracts Corp cost depreciation differential subsidy drydocks earnings emergency facilities fleet foreign trade funds GARNER going Government GREEN gross tons Hull Ingalls Shipbuilding interest investment LATHAM Maritime Commission ment Merchant Marine Act merchant ships MORGAN national defense national security naval vessels nonsubsidized owners passenger ships percent period present President private shipyards production purpose question reference ROUNTREE SANFORD Secretary SULLIVAN SEELY-BROWN ship construction ship repairing Ship Sales Act Shipbuilders Council shipbuilding industry shipowner speed statement steamship steel subsidized lines Tampa Shipbuilding tankers tion tonnage trade routes tramp types U. S. Maritime Commission United west coast World War II