MILLER, W. K. The federal tax laws in their relation to life insurance. Econ. World, Aug. 7, 1920. Pp. 4. A good summary.

PIGOU, A. C. Coöperative societies and income tax. Econ. Journ., June, 1920. Pp. 7. A discussion by a dissenting member of the British royal commission. PIGOU, A. C. The report of the royal commission on the British income tax. Quart. Journ. Econ., Aug., 1920. Pp. 19. Discusses certain conclusions of the commission.

POWELL, T. R. The President's veto of the budget bill. Nat. Munic. Rev., Sept., 1920. Pp. 8. Does not share the President's opinion that the method of removal of the proposed comptroller-general would be unconstitutional. POWELL, E. T. The effect of taxation on securities. Finan. Rev. Rev., Sept., 1920. Pp. 15. Present British taxation is likely to discourage thrift. ROSA, E. B. The economic importance of the scientific work of the government. Sci. Mo., July, 1920. Pp. 22. In spite of its importance, the federal government spent in 1920 only one per cent of its total budget for such work.

ROTHSCHILD, M. D. Gross turnover tax as a substitute for existing laws. Annalist, July 5, 1920. Pp. 2. Favored by the National Business Men's Committee.

TYNDALL, J. J. Life insurance and inheritance taxes. Econ. World., July 10, 1920. Pp. 2. Explains how life insurance may best be used to meet inheritance taxes.

VEASEY, W. D. Timber taxation. Bull. Nat. Tax Assoc., June, 1920. Pp. 4. Gives reasons for leniency in the assessment of young growth.

ZUKERMAN, T. D. Are stock dividends incomes? Journ. Pol. Econ., July, 1920. Pp. 10. Believes the Supreme Court will eventually reverse its decision.

Les finances de guerre de l'Angleterre. Rev. Sci. Légis. Finan., Apr.-MayJune, 1920. Pp. 25. Outlines the courageous policy with which England has attacked the war debt.

Les finances de guerre de l'Angleterre. Rev. Sci. Légis. Finan., Apr.-MayJune, 1920. Pp. 12. The text of an address by M. François-Marsal, minister of finance, emphasizing the need of adopting certain fiscal policies. Preferential tariffs and India. Wealth of India, Mar., 1920. Pp. 12. An inquiry by the Indian government into the working of the Indian tariff and the effects of giving preferential treatment to members of the British Empire.

La reconstitution financière et économique du monde. Rev. Sci. Légis. Finan., Apr.-May-June, 1920. Pp. 17. Contains the international address of the economists to the different governments, outlining a plan for reconstruction.

Population and Migration
(Abstracts by A. B. Wolfe)

BONNER, L. La population de Paris en mouvement (1800-1961). La Vie Urbaine, June, 1919. Pp. 30, plus 39 full page half-tone maps. Detailed historico-statistical exposition of the population growth of Paris. The charts show geographical expansion and increase of density from 1800 to 1911; a map forecasting the geographical expansion and distribution of the population in 1961 is appended.

DOUCET, R. Le dépeuplement des régions montagneuses. Le Monde Econ., June 19, 1920. Pp. 2. A note on the decline of population of certain mountain departments in France. The cause is attributed to the growth of industry and decline of agriculture.

EAST, E. M. Population. Sci. Mo., June, 1920. Pp. 22. Address of the President of the American Society of Naturalists. Points out dangers involved in present rapid increase of population; raises questions as to the future quality of the American population. A suggestive article.

GIBBON, J. M. The foreign born. Queen's Quart., June, 1920. Pp. 20. Sympathetic discussion of the character of the various immigrant nationalities in Canada, with reference to assimilation and contribution to Canadian culture.

KEITH, A. Galton's place among anthropologists. Eugenics Rev., Apr., 1920. Pp. 15. Holds that Galton introduced a new era in anthropology by his statistical researches.

KOHLER, M. J. Los Judios en Cuba. Rev. Bimestre Cubana, July-Aug., 1920. Pp. 5. A sketch devoted chiefly to the fate of early Jewish colonists under the Inquisition.

KULZ, L. Ueber das Aussterben der Naturvölker. II. Das Aussterbe-Mechanisus bei den Karolinern der Insel Jap. Archiv für Frauenkunde, Apr., 1920. Pp. 41. Interesting study of a question originally raised by John Rae and Robert Louis Stevenson.

NATESAN, MRS. V. The population problem in India. Indian Rev., July, 1920. Pp. 2. No serious cause for alarm at increase of the Indian population, provided the Indian rayot makes himself more efficient.

THOMPSON, W. S. Race suicide in the United States. Birth Control Rev., Aug.-Sept.-Oct., 1920. Pp. 6. Reprinted from the Scientific Monthly. To be continued.

TURNOR, C. The organization of migration and settlement within the Empire. United Empire, May, 1920. Pp. 7. Sets forth economic and other reasons why organization should be perfected to see that all who leave the United Kingdom settle within the Empire. "We cannot afford to lose citizens."

Insurance and Pensions

(Abstracts by Henry J. Harris)

COMMONS, J. R. A reconstruction health program. Bull. Univ. Wis., June, 1990. Pp. 18. A comprehensive program includes cure and coöperation

in prevention of sickness; it includes health insurance. It means increased taxation on unprevented sickness with ultimately reduced taxation on property.

FISHER, W. C. Experience with workmen's compensation. Am. Econ. Rev., Mar., 1920. Pp. 30.

FITZGERALD, J. A. Reciprocal or inter-insurance against loss by fire. Am.
Econ. Rev., Mar., 1920. Pp. 12.

GIBB, J. B. A method of valuing bonds of a life insurance company. Trans.
Act. Soc., May, 1920. Pp. 10. Formula based on amortized values.
HALSEY, O. S. Physicians and health insurance. Survey, Sept. 15, 1920. P. 1.
American bills provide for referees to decide capacity for work; British
system inadequate in this respect.

HARDISON, F. H. The actual operation of workmen's compensation insurance. Econ. World, Sept., 1920. Pp. 3. Rate making best done by voluntary bureaus with state supervision.

HEARN, W. F. W. The various forms of protection afforded by consequential loss, or profits, policies. Econ. World, Aug. 28, 1920. Pp. 3. Describes policies covering increased cost of working, loss of agents' commissions, loss of output, gold mines, docks, etc., sugar and wood pulp, rubber, etc. HENNE, H. Brände und Explosionen und ihre Lehren Mitteilungen aus der Praxis der Feuerversicherung. Zeitschr. f. d. ges. Versicherungswis., July, 1920. Pp. 11. Description of explosions in various establishments. HOFFMAN, F. L. The pharmaceutical aspects of national health insurance. Med. Rec., Sept. 23, 1920. Pp. 6. Drug practice under the act emphasizes economy in drugs at expense of patients' welfare.

HUNTER, A. Mortality among American annuitants and premiums based thereon. Trans. Act. Soc., May, 1920. Pp. 20. Investigation of experience of twenty American companies, which have issued 95 per cent of the annuities up to and including 1917. Tables, formulae, etc.

HUNTER, A. and ROGERS, O. H. Influence of occupation upon mortality. Trans. Act. Soc., May, 1920. Pp. 33. Methods and experience of the New York Life Insurance Company in rating the occupational mortality of leading occupations.

MACLEAN, A. F. Comparative rates of withdrawal. Trans. Act. Soc., May, 1920. Pp. 13. Rates of withdrawal on various forms of policy, by habitat,

etc.

MACLEAN, J. B. Notes on problems of small pension funds. Trans. Act. Soc., May, 1920. Pp. 8. Methods used in actual instances in planning small pension funds.

PARKINSON, T. I. Longshoremen's compensation upset by Supreme Court. Am. Lab. Legis. Rev., June, 1920. Pp. 4. Criticises adversely the decision of the Supreme Court in Knickerbocker Ice Co. v. Stewart that Congress may not authorize state legislatures to make their compensation laws applicable to injuries within the maritime jurisdiction.

PATZIG, A. Langfristige und kurzfristige Lebensversicherungen. Zeitschr. f. d. ges. Versicherungswis., July, 1920. Pp. 16. Insurance covering long periods should be the main form, short terms the exception.

POTTHOFF, H. Geistige Arbeiter und soziale Versicherung. Zeitschr. f. d. ges. Versicherungswis., July, 1920. Pp. 14. Application of the sickness, accident, invalidity laws to independent mental workers will have to follow the form provided for the home working industries (outworkers). RECKZEH, P. Die praktische Bedeutung der Wurmkrankheit für die staatliche und private Versicherung. Zeitschr. f. d. ges. Versicherungswis., July, 1920. Pp. 17. History, extent, and treatment of the different varieties of hookworm disease.

SHIENTAG, B. S. Uninsurance and the compensation law. Survey, Sept. 15, 1920. Pp. 2. Over 20,000 New York employers fail to carry the insurance required. Gives results of campaign to require compliance with law. THORSEN, C. Forsikringsforetagender i Flensborg og Altona: det 18. aarh. Nat. ök. Tids., Jan., 1920. Pp. 25. A study of attempts made in the latter part of the eighteenth century to break the monopoly of the Royal Marine Insurance Company in Denmark.

WELCH, A. A. Preliminary term valuation. Trans. Act. Soc., May, 1920. Pp. 9. The preliminary term plan of valuation, modified so that no net premium allowance for acquisition expenses should be given in excess of that under the ordinary life policy, with an expense allowance for new business fully equal to that described in the present New York law. Periodic medical examination of members of German sick funds. Mo. Lab. Rev., July, 1920. Pp. 2. Plan used in Essen at Krupp works for the members of establishment fund.

The unemployment insurance act, 1920. Lab. Gaz. (London), Aug., 1920. P. 1. In force Nov. 8, 1920. Includes practically all persons covered by health insurance, except agriculture and domestic service. Dues are men 8d. (4d. each from insured and employer). Benefit for men is 15s. per week, maximum period of benefit being 15 weeks annually. Waiting period is 3 days and dues must have been paid 3 months. About 12,000,000 persons included.

Workmen's compensation legislation in Canada. Econ. World, Sept. 11, 1920. Pp. 4. Provisions summarized under captions such as industrial diseases, waiting period, benefits, etc.

Socialism

BLUM, O. Max Adlers Neugestaltung des Marxismus. Archiv f. d. Geschichte d. Sozial., VIII, 2-3, 1919.

BORTKIEWICZ, L. Zu den Grundrententheorien von Rodbertus und Marx. Archiv f. d. Geschichte d. Sozial., VIII, 2-3, 1919.

KAUTSKY, K. Drei kleine Schriften über Marx. Archiv f. d. Geschichte d. Sozial., VIII, 2-3, 1919.

KOPPE, H. Schriften über den Kriegssozialismus. Archiv f. d. Geschichte d. Sozial., VIII, 2-3, 1919.

LASKINE, E. Le problème des nationalisations et le “guild socialism” en Angleterre. Rev. d'Econ. Pol., July-Aug., 1920.

LE NORMAND, P. La "socialization" des mines en Allemagne. Rev. d'Econ. Pol., Jan.-Feb., 1920.

MAUTNER, W. Bolshevismus und Marxismus. Schmollers Jahrb., Jahrg. 44, Heft 2, 1920.

SCHUMACHER, H. Gegenwartsfragen des Sozialismus, Schmollers Jahrb., Jahrg. 44, Heft 2, 1920.

VIDOU, J. M. Le socialisme au Japon. L'Europe Nouvelle, Dec. 27, 1919. P. 1.

Statistics

(Abstracts by Horace Secrist)

BENNET, T. L. The theory of measurement of changes in cost of living. Journ. Royal Stat. Soc., May, 1920. Pp. 8. “The investigation was made in connection with an enquiry into cost of living now being made by the Egyptian government, with the primary object of regulating the war gratuities of its lowest grade employees." A method is suggested by which a change of expenditure can be analyzed into two parts, one corresponding to changes in cost of living and the other to changes in standard of living.

BERRIDGE, W. A. The world's gold supply. Rev. Econ. Stat., July, 1920. Pp. 19.

BEVERIDGE, W. H. British exports and the barometer. II. Econ. Journ., June, 1920. Pp. 5. Supports the hypothesis of "a periodic crisis in the climatic conditions of the earth as a whole which, at intervals averaging about 15 1/3 years, lowers the general productivity of harvests during one or more seasons."

BIRKETT, M. S. The iron and steel trades during the war. Journ. Royal Stat. Soc., May, 1920. Pp. 41. Details are supplied on exports, manufactures, prices, and control of steel for the United Kingdom, France, and the United States.

DE BLACK, B. Statistique concernant les trafics des réseaux africains: leur possibilities d'avenir. Journ. de la Soc. de Stat. de Paris, May, 1920. Pp. 12. BLAIR, T. A. The mathematician, the farmer, and the weather. Sci. Mo., Oct., 1920. Pp. 8. A general statement of the laws in which statistical methods are being applied to the study of crops and weather hazards. BOWLEY, A. L. Cost of living and wage determination. Econ. Journ., Mar., 1920. Pp. 4.

BRAEMER, K. Gedanken über die Würdigung der Statistik. Deutsches Statistisches Zentralblatt, Sept.-Oct., 1919. Pp. 138. Nov.-Dec., 1919. Pp. 154.