The letter from F. V. Westhafer to George B. Schwabe expresses concern about the wild spending and high taxes imposed by the New Deal Administration. Westhafer believes that Congress has lost control over expenditures and that the bureaucracy has too much influence over government affairs. He urges Schwabe to oppose further tax increases and to address the issues of government inefficiency and lack of integrity. Schwabe responds by expressing his agreement with Westhafer's concerns and his determination to prevent further destruction of American ideals in government.