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Fragments from Beria's note to Stalin

Currently, the camps of USSR's NKVD for prisoners of war and prisons of the western districts of Ukraine and Belarus hold great numbers of former officers of Polish army, former employees of Polish police and intelligence services, members of Polish nationalistic c-r [counterrevolutionary] parties, members of the counterrevolutionary insurrectionist organizations, fugitives and others.

They all are relentless enemies of the Soviet power, full of hatred for the Soviet system.
The prisoners of war, officers, and policemen staying in the camps try to continue the counterrevolutionary activity and carry on an anti-Soviet campaigning. All of them look forward to liberation only to be able to actively participate in the fight against the Soviet power. [...] Also, they detected that the detained fugitives and persons who trespassed the state borders included a considerable number of persons, members of counterrevolutionary spy and insurrectionist organizations.

March 5, 1940

Katyń. Dokumenty zbrodni, t.1, Jeńcy nie wypowiedzianej wojny. Sierpień 1939-marzec 1940, Warszawa 1995.