points out, the clauses of the act and the development of the British governmental system in the peninsula cannot well be understood without examining the more important documentary material that bears upon them. To facilitate this study, he has brought together some fifty-nine statutes, despatches, speeches, reports, circulars, regulations, resolutions, proclamations, letters and announcements, reproduced substantially in their complete form. Convenient though the collection is, it lacks notes prefatory to the several rather arbitrary divisions, as well as to the individual items, and often fails to indicate the precise provenance of the material. Nor does the long historical introduction, good as it is, refer specifically by number or page to what is later assembled. A few important acts, like those of 1793, 1813 and 1823, are omitted, and no index is provided.

The sub-title of India and its Faiths: a Traveler's Record (Boston, Houghton Mifflin Company, 1915; xvi, 483 pp.), by James Bissett Pratt, is misleading. Instead of a series of more or less dubious impressions committed to paper by a tourist who has "done" what is perhaps the most difficult country in the world for an outsider to understand, the work supplies the record of a distinctly competent observer and of a reader and compiler who knows much of the best literature on the subject. As an excuse for this addition to a lengthening list of books of similar import, the author pleads his special interest in the psychology and philosophy of religion, quite apart from considerations of Sanskrit lore and missionary literature. The result of his labor, at all events, is an accurate, luminous and agreeable account of the various cults, the reform movements and the Christian missions, closing with a number of thoughtful indications of "what the West might learn." Its emphasis is rightly laid upon the social aspect of the "faiths," rather than upon their presumably religious characterthis being notably true of Hinduism, the chief of them, which the author defines as "the accepted manner of life of those born within certain castes and families'' (page 117). If the intent of his initial chapter, however, "On Avoiding Misunderstandings," had been applied to the table of contents, Professor Pratt might have arranged his selection of titles in a way less confusing to anyone who does not know in advance that several of the topics are in reality subdivisions of what has gone immediately before, and are not absolutely independent of one another. So, too, he might not have been so enthusiastic about the impeccability of British rule in India and the recognition of this quality by the Indians on their part (page 7), had he placed sufficient credence in the quoted opinion of one of them (page 425). At times

the spelling of proper names is a bit antiquated (e. g. "Bengalees "), and surely it is not a fact that all the forts in the country are of "European building" (page 471).

How the new socio-religious movements in India are attracting the attention of the western world is manifest in the publication of The Arya Samaj (London, Longmans, Green and Company, 1915; xxvi, 305 pp.) devoted to a detailed consideration of one of them, and doubtless the most important one. The author, Lala Lajpat Rai, himself a member of the sect, outlines the life of the founder, Dayananda Saraswati, and provides an illuminating description of the aims, doctrines and activities of the quarter of a million adherents of what might be termed a blend of Hindu Protestantism and Puritanism with certain social, educational and philanthropic ideals of the present age. As Professor Sidney Webb in his introduction remarks, the valuable work of enlightenment which the Arya Samaj is doing for the people of northern India has perplexed the average unimaginative and "unspiritual" British official who cannot understand "what it is that these people are after." The author, accordingly, seeks to refute any suspicion that the movement is designed to subvert the existing political régime. On the contrary, its purpose, he declares, is to revive the spiritual freedom, the mental fertility and the power of accomplishment which distinguished the India of long ago. These traits, of course, will have to be modified and applied in a manner befitting the concepts of a people who have consciously a message to give and a service to render to humanity at large.

Contrary to the received opinion of the Occident, The Fundamental Unity of India (New York, Longmans, Green and Company, 1914; xx, 140 pp.), by Radhakumud Mookerji, shows from Hindu sources that the territorial keystone of British power in Asia has an essential solidarity quite its own and equally antedating the cohesive properties of the Pax Britannica. The author stresses the existence of a latent consciousness of nationality which has geography as its effective basis. In his consideration of the subject, however, he subordinates any treatment of the physical factors themselves to an analysis of the various concepts of the peninsula as a fatherland which have been handed down from the thought of ancient times. As a brief interpretation of India to the Indians themselves the little book fulfils also a mission of helping to create a historical school native to the soil.

H. Fielding-Hall, author of The Passing of Empire (Boston, Houghton Mifflin Company, 1914; viii, 307 pp.), is a representative of that comparatively small school of English writers who allow their sympathy

for India to lead them to a depiction of less than the whole truth and occasionally even to dissolve into vague moralization. The present work is an example of the latter tendency. Put forth as "an attempt at a beginning" to make the British understand the peoples of that great dominion overseas, it reviews British administration in a manner none too flattering. If the mother country is, as the author asserts, bereft of representation, "except of the wirepullers of the party," altogether lacking in education, encumbered by a legal system "bad beyond all expression," and has "under free forms less real freedom than most other countries" (page 305), the prospects of "the passing of empire" are threatening indeed. For a real India to arise, in any case, both Britons and Indians need marked improvement. As to the likelihood of its advent, the reader is left to muse in the closing paragraph: "Will it come to pass? Who knows? We can only do our best-all of us."

The Juris et Judicii Fecialis, Sive, Juris inter Gentes, et Quaestionum de Eodem Explicatio (Carnegie Institution of Washington, 1911; two volumes; xvi, 204; xvii, 186 pp.), by Richard Zouche, is the first work in a series of so-called "Classics of International Law," the publication of which, under the general editorship of James Brown Scott, was some years ago undertaken by the Carnegie Institution of Washington. The present volumes, which are edited by Professor Thomas Erskine Holland, appeared in 1911; the original work in 1650. Of the author, who was once Regius Professor of Civil Law in the University of Oxford, Professor Holland, who has held the chair of international law in the same institution, contributes a brief biographical sketch. Then follows a photographic reproduction of the original work. The second volume contains an English translation of the original Latin text by J. L. Brierly.

The second work in the series is De Jure et Officiis Bellicis et Disciplina Militari (1582) (Baltimore, The Lord Baltimore Press, 1912; two volumes; xxvii, 227; ix, 250 pp.), by Balthazar Ayala. This work was edited by the late Professor Westlake. The original work comprised three books, all of which are photographically reproduced in the first volume, giving it a very substantial appearance. The first book fills 91 pages; the second, 78; the third, 65. Professor Westlake remarks, in an introductory note, that "the second and third books contain little or nothing that belongs to international law," Ayala's object in them seeming to have been "to bring together all the maxims of policy or prudence which he could find relating to war, whether apprehended, being waged, or leaving questions behind it

whether again such maxims were generally accepted or were debated." The second volume contains an English translation of the original Latin text by John Pawley Bate, reader of Roman and International Law in the Inns of Court, London.

The difficulty, so often encountered by students of taxation, that the name of a tax is not an index of its real character is the theme of Bruno Moll's Zur Geschichte der Vermögenssteuern (Leipzig, Duncker and Humblot, 1912; 100 pp.) It asks: What is really meant by the term "Vermögenssteuer"? To the modern German, says the author, it means the supplementary tax levied on property in Prussia, Saxony and elsewhere, with a view to compelling funded incomes to pay more taxes under the income tax than do other incomes. Clearly this is, in spirit, a part of the income tax. Yet the term property tax, as the nearest possible translation of Vermögenssteuer, implies the opposite of an income tax. The difficulty is not at all uncommon. There were, for example, in the Philippines, prior to the American occupation, a series of taxes, each of which was, seen by itself, most concrete and objective, but all of them considered together had the effect of a cunningly devised income tax. For our author's problem there is an advantage that the German term has the root mögen with its implication of ability, might, power; and, although in its modern use Vermögen has almost as objective a meaning as our word property, its root suggests its origin as the English equivalent does not. There is probably no doubt that there was the same underlying thought in the beginnings of every property One's belongings were counted up in order to arrive at a measure of one's power. It is on that account hard to determine when a property tax breaks down into an income tax or crystallizes into a real (res) tax. The interesting thing is that Professor Moll had made use of the rich material accumulated in the many studies of taxation in the Middle Ages in different parts of Germanic Europe to find out what the original idea was. Thus he begins with the beden in the Lowlands and takes up the German cities in the Middle Ages, that is, down to the close of the fourteenth century. Professor Moll shows by a multitude of illustrations that "a commonly accepted property tax idea, which excludes every element of an income tax, is not to be found, unless by a fanciful interpretation." Thus once more it has been demonstrated that the Teutonic peoples had an instinct for taxation according to ability.

tax.

The Practical Work of a Bank (New York, The Bankers Publishing Company, 1915; vii, 621 pp.), by William H. Kniffin, jr., vicepresident of the First National Bank of Jamaica, Long Island, is in

comparably the best book on the subject of practical banking that has appeared since Bolles wrote his justly famous treatise. In the interim since Bolles's book appeared, tremendous changes have been made in banking methods in America. Writers here and there have attempted to set forth the new methods of banking, but, while their books have exhibited many admirable qualities, they have almost uniformly failed to give that completeness and breadth of descriptive detail which is absolutely essential to a thorough understanding of a subject so involved as that of banking. Mr. Kniffin, however, has apparently realized that a book which is essentially descriptive must be elaborately descriptive if it is to be a good book. He has done his work thoroughly and with patience, and has happily included in it duplicates of the numerous forms, books of account etc. which are so important an adjunct of the bank's daily routine.

Scientific Management, edited by Clarence Bertrand Thompson, (Cambridge, Harvard University Press, 1914; xii, 878 pp.), contains thirty-seven articles upon the subject of scientific management, together with an admirable bibliography of some fifteen pages with books and articles classified according to the particular phases of the subject with which they deal. As a large proportion of the writing on this subject that is of value has appeared in scientific publications and in the trade and technical papers, it is often not easily accessible. The book is therefore of importance as placing in the hands of the reader in collected form some of the best of this writing.

In his new book called Voting Trusts (New York, The Macmillan Company, 1915; 226 pp.), Mr. Harry A. Cushing, of the New York Bar, provides a much-needed treatment of that device which has proven so useful in the checkered career of American corporations. The significance, the contents and the law of voting trusts are the three heads under which he arranges his material. Nearly a hundred pages of documents and forms are supplied to illustrate the text.

In The Longshoreman (New York, Survey Associates, Inc., 1915; xx, 287 pp.) Mr. Charles B. Barnes, director of The New York State Public Employment Bureau, presents a masterly study of a laboring group which affords a most striking illustration of the evils which result from irregularity of employment. For the irregularity of the employment of the longshoreman is not seasonal, but daily, even hourly. They wait about for a ship to dock, knowing they will not be hired unless they are on hand when the ship comes in, but having no certainty that they will then be taken on, or that they will not be knocked off at any moment after their work has begun. The precariousness of their