McEvoy, JP.  "Walt Disney Goes to War".  The LA Times. 5 Jul 1942.

This piece from the LA Times is from 1942, the year that The New Spirit was made.  The author summarizes the different types of war films Walt Disney had made at that time, and who views them.   Disney made films to be distributed internationally in support of the American cause, shorts advocating the Agricultural Department’s food drive, and training movies for the military.  He used the same characters that appeared in his cartoons for children to promote American ideals, and he was able to have a considerable influence on the American public.

The most defining line in this article is that art is a “dynamic force”.  For Disney, his art became a cultural and political force both at home and abroad.  He was able to apply his comedy to films that addressed the very grim reality of war.  Because his films featured familiar characters and lighthearted storylines, they appealed to a wide audience and were extremely effective.  As the article points out, with The New Spirit, he was able to make audiences laugh while paying their biggest income tax installment.  His unique ability to make war films funny is why he is considered a “propaganda genius” and was able to be so influential.

Arnold, Thomas K. "DVD-Day for Disney's WWII Films".  USA Today. 18 May 2004.

This article from USA Today is about the release of Disney's WWII films on DVD in 2004.  It explains that some of the material may be seen as offensive today since the films frequently portray Germans and Japanese in a negative manner.  The film critic Leonard Maltin comments on the DVD set, saying that Disney’s short films like The New Spirit are so significant because they are unlike any others put out by Disney or other studios.  The article also offers statements from an animator who worked on many of Disney’s war shorts.

The release of these films on DVD 60 years after they were first shown to audiences is a testament to their lasting impact on American culture.  The article states that Disney produced “hundreds of hours” of material, which is why his films were so prevalent during this time.  Maltin said that this set of DVDs was one of the most important ones he has been involved with, and this is because of the unique circumstance of their production.  A studio that usually made films for children was now a powerhouse of wartime propaganda and military morale building films.  Films like The New Spirit are considered to be a part of American history, even though their influence is even more far-reaching than the national level.   The article states that Hitler was inspired by Disney’s shorts to commission his own animators to produce German propaganda films.  Through his animated shorts, Disney became a political player in WWII.

"Donald Duck to Clear Income Tax Mysteries".  New York Times.  22 Jan 1942.

This article is from the New York Times in 1942, and it announces the impending release of The New Spirit to local theaters.  The film is presented as an informative guide on preparing income tax returns that will be shown in 12,000 theaters across the country.  The film was made by Walt Disney, but it was commissioned by the US Treasury, and its tax experts chose Donald Duck to be the featured character to represent the head of the household.

This article is a primary source from the year that The New Spirit was released.  Its premiere received coverage from a major newspaper, which shows that Disney films were in the national spotlight.  The film is described as being purely informational to explain how to fill out income tax returns, with no mention of political agenda.  However, the film’s use of the phrase “Taxes to beat the Axis” clearly implies that paying taxes will result in American victory in the war.   The article also explains that the use of Donald Duck as the lead character was because he was the head of the household and had a “legal and moral obligation” to his adopted nephews.  Disney used characters that people could relate to, and the Treasury Department’s use of that terminology could indicate their attempt to make the American public associate paying taxes with their obligation to their families as well.  Studies done after the release of the The New Spirit will show that more people did in fact pay their income taxes early after viewing this film.

This book gives a comprehensive overview of the animated films produced in America during World War II.  It contains an extensive filmography of all the cartoons mentioned in the book as well.  Walt Disney was an important figure in the industry of animated short films at this time, and was perhaps one of the few executives to realize early on that cartoons could be both entertaining and political.  Disney made a wide variety of short films during the war.  He made some films due to his own beliefs, some that were commissioned by government agencies, and some that were meant for military training.  The New Spirit and Spirit of ’43 were each included in the book’s filmography, and both films focused on emphasizing the patriotic duty to pay income tax.  Both of these films were successful, with The New Spirit having a record 11,700 bookings.

The authors assert that animated shorts are an important part of the study of wartime films.  Disney was a very powerful producer during this period, and his propaganda films were highly influential.  He decided to use cartoons to make political statements early on in the war, and he was able to procure numerous contracts to make government films.  Disney took full advantage of every filmmaking opportunity the war presented him, making a specific business plans and diversifying the types of films he made, and that is why his influence was so widespread.

This is a transcript from testimony Walt Disney gave in 1947 in front of the House Un-American Activities Committee.  Disney explains the films he made during WWII, referring to them as propaganda and anti-Nazi.  He also talks about the impact he believes his films had on the public during the war, particularly with regards to The New Spirit and Spirit of ‘43.  According to Disney, 29% of Americans said that the films caused them to pay their taxes earlier and gave them a better understanding of what taxes do.  He goes on to implicate former studio employees as members of the Communist party, and states that they are to blame for the strike the Disney studio experienced a few years prior.  In his testimony, Disney makes clear his anti-Communist and anti-labor union sentiments.

In this source, Disney himself discusses his war films and the effect they had on the world during World War II.  He establishes that film is an effective way to disseminate propaganda, and cites a study that claims that his films caused 29% of people to file their income taxes earlier.  This is a very significant effect, and it indicates that not only were people watching the Disney films, but they were changing their behavior based on them.  In part due to Disney’s films, the war effort was able to garner the support of the American people.