The Nineteenth Annual Directory of Labor Organizations in Massachusetts has been published by the Massachusetts Department of Labor and Industries (Boston, May, 1920, pp. 68).

The New York State Department of Labor has compiled in its bulletin for June, 1920, New York Labor Laws Enacted in 1920 (Albany, pp. 93) and in its bulletin for July, Court Decisions on Workmen's Compensation Law, July, 1919-June, 1920 (pp. 118). The department has also published a special study of The Telephone Industry covering investigations in regard to systems of employment and training, labor organization, working conditions, and various features of welfare work for employees.

The Industrial Commission of Wisconsin has recently published the Eighth Annual Report of the Citizens' Committee on Unemployment and the Public Employment Bureau of Milwaukee covering the year July, 1919, to June 30, 1920 (Madison, pp. 15).

The Legislative Bulletin of the Consumers' League of Massachusetts for March, 1920, contains data with regard to working children, more particularly their physical condition.

The Industrial Commission of Wisconsin has compiled in a pamphlet the statutory provisions relating to the Minimum Wage (pp. 28). Dr. Royal Meeker, formerly commissioner of the Bureau of Labor Statistics at Washington, has been appointed chief of the Scientific Division of the International Labour Office of the League of Nations established in Geneva, Switzerland. This office will issue a Bulletin containing the official acts of the International Labour Organization and the International Labour Office; a legislative series which will contain translations of laws affecting labor enacted in the different countries of the world; bibliographies of publications relating to labor and industry; pamphlets (Etudes et Documents) containing short reports and articles on subjects of immediate importance in the field of labor and industry; a Monthly International Labour Review; and also special studies and reports.

The first number of the Bulletin appeared on September 8 and contains an account of the organization of the International Labour Office, which is under the direction of Mr. Albert Thomas.

Among the reports thus far received are to be noticed: Report I, The Eight-Hours Day or Forty-Eight Hours Week (pp. 56); II, Unemployment (pp. 150); III, The Employment of Women and Children and the Berne Conventions of 1906. These three reports were

prepared for the International Labour Conference held in Washington in 1919. Also four reports prepared for the Seamen's Conference held at Genoa, June, 1920, relating to Hours of Labour; Unemployment; Employment of Children at Sea; and Seamen's Code.

All of the foregoing may be obtained from Harrison and Sons, St. Martin's Lane, London W. C. 2.

The REVIEW has received from the Bureau of Applied Economics, 921 Fifteenth St., N. W., Washington, D. C., a set of exhibits (or pamphlets) presented by W. Jett Lauck before the United States Anthracite Coal Commission, on behalf of the United Mine Workers of America. These deal with: Occupation Hazard of Anthracite Miners (pp. 24); Irregularity of Employment in the Anthracite Industry (pp. 37); Comparison of Earnings and Wage Rates in the Anthracite and Bituminous Mines of Pennsylvania (pp. 20); The Sanction for the Eight-Hour Day (pp. 87); The Trade Union as the Basis for Collective Bargaining (pp. 171); The Relations between Wages and Production, Costs, Prices, and Profits in the Anthracite Mining Industry (pp. 45); The Sanction for a Living Wage (pp. 61); What a Living Wage Should Be (pp. 7); Wholesale and Retail Prices of Anthracite Coal (pp. 6); Profits of Anthracite Operators (pp. 13); The Relationship between Rates of Pay and Earnings and the Cost of Living in the Anthracite Industry of Pennsylvania (pp. 19); Combination in the Anthracite Industry (pp. 151); Freight Rates on Anthracite Coal, 1914-1920 (pp. 12); Operating and Financial Performance of Anthracite Railroads (pp. 29); Summary, Analysis and Statement (pp. 44).

The National Association of Manufacturers (30 Church St., New York) has recently published a set of ten pamphlets entitled Tracts for the Times, dealing with labor problems, management, socialism, the British industrial crisis, extravagance, wages and prices, prepared by Professor J. Laurence Laughlin.

Further reports dealing with labor questions are:

Twenty-eighth Annual Report of the Maryland State Board of Labor and Statistics, 1919 (Baltimore, pp. 352).

Sixth Annual Report of the Industrial Accident Board of Massachusetts (Boston, pp. 119).

Fourth Annual Report of the Industrial Accident Board, 1919 (Helena, pp. 438).

Money, Prices, Credit, and Banking

There has been recently printed for the League of Nations reports dealing with the following subjects: Paper No. III, Currency Statistics (pp. 47); Paper No. IV, Public Finance (pp. 97); No. V, International Trade (pp. 68); No. X, Relief Credits and the Promotion of Export; No. XI, Exchange Control (pp. 171); No. XII, Solutions Proposed: A Summary of Schemes for Remedying Present Financial Difficulties (pp. 86); No. XIII, Memorandum on the World's Monetary Problems (pp. 45), by Gustav Cassel; Memorandum on Credit, Currency and Exchange Fluctuations (pp. 15), by Professor A. C. Pigou; and Notes on the Financial and Monetary Situation (pp. 7), by Professor Charles Gide; Paper No. XIV, Price of Silver, by G. Findlay Shirras. All of these can be obtained from Harrison & Sons, St. Martin's Lane, London W. C. 2.

The Director General of the Bank of North Dakota, which is owned and operated by the state, has prepared a pamphlet containing the laws and regulations governing the bank and outlining its policy. It also contains a statement of the reasons that lead to the creation of the bank. Monthly bulletins are issued and may be obtained upon application (Bismarck, N. Dak.).

The following reports dealing with banking have been received:

Annual Report of the Superintendent of Banks of the State of Alabama for the year 1919 (Montgomery, pp. 137).

Twelfth Biennial Report of the State Bank Commissioner of Missouri, 1919 (Jefferson City, pp. 499).

Annual Report of the Commissioner of Banking and Insurance of New Jersey (Trenton, pp. 41).

Annual Report of the Commissioner of Banking and Insurance Rel· ative to Building and Loan Associations of New Jersey (Trenton, 1920, pp. 141).

Report of Banks of Deposit and Discount and Private Bankers in the State of New York (Albany, pp. 493).

Thirteenth Annual Report of the Bank Commissioner of Rhode Island, 1920 (Providence, pp. 228).

Thirteenth Annual Report of the Bank Commissioner of Washington, 1919 (Olympia, pp. 48).

Public Finance

CONFERENCE ON INCOME TAX FORMS AND SCHEDULES. A conference on income tax forms was called at Washington on September 15,

for the purpose of permitting the officials of the Internal Revenue Bureau to receive suggestions and recommendations as to proposed changes in the forms for the calendar year 1920. About twenty-five representatives of different associations and trade bodies were present at the conference, coming upon the invitation which the Commissioner of Internal Revenue sent to business, trade, and tax associations to have representatives meet with the tax officials and offer their suggestions, and in this way assist in preparing forms that would meet with general approval. However, it appeared to be the unanimous opinion of the representatives that no radical changes should be made in the schedules and that after minor adjustments were agreed upon the bureau should not disturb or eliminate the basis of comparison of the 1920 tax schedules with the returns covering the previous year. Dr. A. M. Sakolski, who was at the conference as the representative of the American Economic Association, was called on by the chairman to suggest changes in the schedules that might be desirable from an economic and statistical standpoint. It was argued that based on practical accounting experience, any change in the schedules involving or leading to an alteration of prevailing bookkeeping methods would cause a heavy increase of expense by individuals and corporations in making up their returns. As a whole, the schedules were based on correct accounting principles. However, the Internal Revenue Bureau seems to have had under consideration alterations of the schedules with a view to making possible the compilation of statistics having a social or economic significance. It was generally agreed at the conference that such statistics, whatever their value, would not compensate for the expense and trouble resulting from changes in bookkeeping methods.

At the suggestion of the representative of the National Lumber Manufacturers Association, the delegates at the conference met as a body and formulated a method of procedure in taking up matters of detail with the officials of the Internal Revenue Bureau. At this meeting, because it was generally assumed that no radical changes would be made in the income tax schedules, several representatives expressed the belief that no further sessions with the officials were necessary. Moreover, the representatives of the various retail dealers associations withdrew from the conference stating that they wished to present their recommendations directly to the Collector of the Internal Revenue. It was finally decided, however, to have two committees appointed among the representatives present, one on "accounting features" of the forms and the other on the "mechanics" of the forms.

At the afternoon meeting of the conference, the various heads of the Revenue Bureau's sections expressed themselves as also in favor of making no radical changes in the schedules. They, however, desired that arguments be presented covering proposed or suggested changes in any individual item in the forms.

A representative of the Investment Bankers Association of America presented arguments for the simplification of the forms with reference to the statement of income from Liberty Bonds and also with reference to matters of peculiar interest to investors. Further arguments for minor simplification of the corporate and individual income tax forms were proposed, but most of these arguments were met with the statement from the Revenue Bureau officials that the individual items in the schedules were inserted and arranged to conform with the Revenue Law and therefore could not be changed. In reference to the individual income tax return, it was suggested that an additional item be inserted covering the 8 per cent tax paid at the source for the account of income of non-resident aliens. The omission of this item in the 1919 forms was an oversight and accordingly it would be inserted in the 1920 schedules.

In the discussion regarding the general form and make-up of the schedules, it was suggested that it would be more convenient to the taxpayer to have each schedule made up in book form with the instructions facing the page containing the sub-accounts (i.e., "blocks"). The tax officials, however, stated that the size, shape, and general make-up of the schedules were adopted for convenience in filing and auditing and could not very well be changed.

The conference adjourned without any definite plan for future deliberations covering the topics discussed. And, although the chairman stated that all who were interested could remain over and make individual suggestions, most of the representatives decided that this would not be necessary, particularly as recommendations could be made by mail up to October 1, 1920. A. M. SAKOLSKI.

The following reports relating to taxation have been received: Nineteenth Annual Conference of the State Board of Tax Commissioners and County Assessors of Indiana, 1920 (Indianapolis, pp. 165).

Proceedings of the Seventh Biennial Conference Convention of the Tax Commission and the County Assessors of the State of Kansas, held at Topeka, February 5-6, 1920 (Topeka, pp. 52).

Report of the State Tax Commission of the State of Mississippi for 1919 (Jackson, pp. 52).