New Spirit, The (film) Donald Duck is persuaded to willingly and promptly pay his income tax in order to help the war effort in this cartoon made for the Treasury Department and distributed by the War Activities Committee of the Motion Picture Industry. Delivered to them on January 23, 1942. Directed by Wilfred Jackson and Ben Sharpsteen. Nominated for an Academy Award as Best Documentary. Cliff Edwards sings “Yankee Doodle Spirit.” The Secretary of the Treasury originally questioned using Donald Duck in this film, but Disney assured him that Donald was the equivalent of MGM offering him Clark Gable. The film caused a commotion in Congress, which balked at paying the high costs, most of which were necessitated by the Treasury Department’s insistence on a speedy production period and enough prints to blanket the country. Surveys showed that the film succeeded in convincing Americans to pay their taxes promptly.