This short marks the appearance of what could be considered the precursor to the Scrooge McDuck character. A money-saving, kilt-wearing Scottish version of Donald Duck appears, and his character design is very similar to Scrooge McDuck. Scrooge would make his debut four years later, in the comic book story "Christmas On Bear Mountain" (December, 1947).
This was a government-suggested sequel to The New Spirit (1942). When that film premiered, American tax rates shot up dramatically, and Americans paid. To recreate the success, it was suggested a sequel be made, using the same finale as The New Spirit (propaganda imagery of factories running and Nazi vehicles being destroyed), but using a new opening.
One of the few Disney animated shorts available in the Public Domain.
The title is based on the Archibald MacNeal Willard (1836-1918) painting "The Spirit of '76" (previously known as Yankee Doodle) which was exhibited at the Centennial Exposition in Philadelphia in 1876. He was inspired by a hometown parade seen shortly after the American Civil War.
"The Spirit of '43" from 1943, along with the previous Donald Duck Cartoon "Der Fuehrer's Face (1942)" from 1943 and others like it, was offically released by Disney in 2004.