The Spirit of '43 is an American animated World War II propaganda film created by Walt Disney Studios in 1943 and starring Donald Duck. It is a sequel to The New Spirit. The purpose of the film is to encourage patriotic Americans to file and pay their income taxes faithfully every 3 months in order to help the war effort. The repeated theme in the film is "Taxes...To Defeat the Axis." Arguably, it contains the first appearance of the character of Scrooge McDuck, although Scrooge is not named in the film. This cartoon was created for the US Government, so it is in public domain, the only Donald Duck cartoon in the public domain. The film, along with Der Fuehrer's Face and others like it, was released on DVD by Disney in 2004. The film was released in Digiview's Cartoon Craze Presents - Donald Duck/Woody Woodpecker Pantry Panic but was pulled from sales due to Disney's and Universal's copyrights. In the film, Donald Duck is portrayed as an everyman who has just received his weekly pay.