. NMT05-T1187
Volume V · Page 1187
| [appropria…] tions for the concentration camps originated in the camps were sent by the camp commanders to Amtsgruppe D of WVHA. These requests, together with those from other activities of the SS, were then forwarded to Amt A I of which the defendant Loerner was chief. Loerner thereupon assembled all the budgets so forwarded to him and transmitted this entire budget of the Waffen SS to the Main Department of Finance in Berlin. The Tribunal did not and does not assume or find that Loerner had any authority to promulgate a budget, to raise it, or lower it, or to deny or allow it, and nothing in the original judgment implies any such finding. The testimony of Loerner's codefendant, Pohl, who was the chief of the entire WVHA and who must be presumed to know something of the powers and duties of his subordinates, states in part as follows (Tr. p. 1880): |
"Office group A put together the whole of the budget by listing together the various contributions * * *. The administrative office of the Inspectorate, that is office D IV, put together the budget for all concentration camps and then passed it on as part of a whole budget of the Waffen SS to office group A, which then put together the entire budget." |
| There appears to be no substantial dispute as
to this method of procedure, but counsel for Loerner disagrees, as is his
privilege, with the conclusions which the Tribunal has drawn as to Loerner's
culpability arising from these facts. It is to be observed that the Tribunal in the original judgment (Tr. p. 8107) recognized Loerner's contention concerning the adoption of the open budget and its effect on his duties and responsibilities. It cannot be claimed that the Tribunal ignored this fact in reaching its conclusions. A comparison between the case of Schwarzenberger, who was acquitted in Case No. 8, and Loerner, who was convicted in Case No. 4 is emphasized by Loerner's counsel. In his argument in Case No. 8, the prosecutor said: |
"Loerner and Schwarzenberger joined the SS about the same time. Both served as administrative officers until August 1939, when both went into the army for a short time. Both were later transferred from the army to administrative positions. Loerner attained the rank of lieutenant colonel; Schwarzenberger that of colonel. Both were budget and finance officers. Both were administrative officers. Both participated in a criminal program." |
| Some similarity between the two men as to rank and function must be conceded, but it must be observed that the facts in no two cases are identical. Similarities may exist to a greater or lesser degree, but not absolute identity. Nor is it possible to assure |
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