regarded as a mere aid to the successful passing of examinations, and the fear is well founded. The book affords the student little opportunity to make use of business forms and papers in connection with the elucidation of principles.

As an aid to the successful passing of examinations, however, it is admirable. The author has had a long experience as examiner in book-keeping to the London Chamber of Commerce, and he has appended some very useful chapters on "Hints to Examination Candidates," and "How to Answer Examination Papers." A long list, more than a hundred pages, of sample examination papers completes the volume.

Le chômage; causes, conséquences, remèdes. By Mм. A. LAVERGNE ET L. PAUL HENRY. Paris: Librairie Marcel Rivière et Cie., 1910. 8vo, pp. 428. Fr. 8.

The authors of this work were accorded the prize recently offered by the French Academy of Moral and Political Science for the best treatment of the problem of the unemployed. As the title suggests, the book is divided into three parts, discussing the question from the standpoints of cause, of results, and of remedies. Part I is noteworthy for its excellent statement of the many economic causes, both of a temporary and of a more or less permanent nature, leading to involuntary idleness. Part II is a statistical exposition of the extent of unemployment in Europe, and a study of the effects of the evil upon special industries and upon society in general. The third and most important portion of the work is a critical exposé of the means proposed and applied in the different European countries for the prevention of unemployment and the minimizing of its attendant evils. The entire study is careful and comprehensive; it is an unusually valuable contribution.

Popular Law-Making. A Study of the Origin, History, and Present Tendencies of Law-Making by Statute. By FREDERICK JESUP STIMSON. New York: Scribner, 1910. 8vo, pp. xii+390. $2.50.

The opening chapters of the book show the change from the early English concept of law as custom and right to the modern notion of law as statute. The common-law regulated most of the evils against which recent legislation has been directed and with proper modifications might have been made applicable to modern problems. We have, however, a great mass of legislation, the development of which Professor Stimson considers under such large topics as "Property Rights," "Trusts and Monopolies," "Labor," "Marriage and Divorce." He believes that we not only have too many laws, thus hampering the individual needlessly, or often simply re-enacting the common law, but also that our statutes are frequently obscure and self-contradictory, leading to unintended results. Remedies should be sought in the direction of a return to the common law and the employment of experts in drafting bills for the legislature. On the whole the writer presents a strong case, though the treatment is, not always as thorough as could be desired, and is marred by sweeping statements without convincing proof.

What Is Socialism? By REGINALD W. KAUFFMAN, New York: Moffat, Yard & Co., 1910. 8vo, pp. 264. $1.25 net.

As the title indicates, this work is an attempt to explain what socialism is, both as to theory and as to party organization. One gains the impression that another purpose of the book is to persuade the reader to become a socialist. Mr. Kauffman is himself a socialist of the liberal type. The work possesses some slight merit in its explanation of socialistic theory as expressed in Marx's Capital; also in its description of the present party organization.

The Shifting and Incidence of Taxation. By EDWIN R. A. SELIGMAN. 3d

ed., revised and enlarged. New York: Macmillan, 1910. 8vo, pp. xii+427. $3.00 net.

Professor Seligman has made valuable additions to both the historical and theoretical parts of the book, though the arrangement of the subject-matter remains as in the second edition. The additional ninety pages are devoted partly to many minor alterations and partly to the revision and amplification of chaps. ii and iii of Part II, dealing with taxes on agricultural land and urban real estate. In regard to the former it is shown that taxes on farm lands do not, as a rule, shift and are seldom subject to amortization. Chap. iii contains a detailed study of taxes on building sites, on houses, on sites and houses combined, and on rentals. Among the minor additions is a new discussion of mortgage taxation and a slight modification of the theory of incidence of taxes on monopolies. In the historical part of the book several previously neglected writers have been included. The bibliography has also been considerably enlarged.

The Safety of British Railways. By H. RAYNAR WILSON. London: P. S. King & Son, 1909. 8vo, pp. vii+240.

In this work the author compares former railroad accidents with those of recent date, showing that the former were due to the "weakness of the machine" while the latter are due to the "errors of the man." Lists of accidents are given with their causes, and statements indicating how they might have been prevented. It is clearly shown that with proper investigation 'and with strict legislation demanding improved safety appliances and limited hours of duty railroad accidents may be reduced to the minimum.

Twenty years ago the bitterest election in the history of Canada was fought on the question of closer trade relations with the United States. One of the great historic parties pledged itself, in that election, to endeavor to secure "full, free, and unrestricted reciprocity with our kinsmen in the United States." The opposing party, while condemning unrestricted reciprocity as but the prelude to political union, was compelled by the force of public sentiment to profess a desire to obtain a treaty of more limited scope. Today, neither Canadian party would for a moment contemplate adopting the Liberal proposals of 1891; the Conservative party leaders urge that no treaty, of whatever scope, should be made, while the Liberal party stand practically where their opponents stood twenty years ago. Probably a majority of the people are in favor of closer trade relations, but there is little demand for a sweeping measure of reciprocity, and few believe it of the vital importance it was held in the early nineties.

This growing indifference to tariff rearrangements has not been due to any feeling of hostility toward the United States on the part of the people of Canada. On the contrary, it has been accompanied by a steady growth in friendliness and an ever-growing intimate social and commercial intercourse. The complacent professions of superior political and social virtue

by which Canadians once sought to balance their admitted industrial backwardness are rarely indulged in now that prosperity has mellowed criticism and increased temptation; frank recognition is made of the stimulus and guidance afforded by the endeavors the Republic is making to solve the problems common to both democracies. Roosevelt and Taft are names which call up more concrete images than Asquith or Balfour. The important trade unions are international; laymen's missionary movements and professional baseball leagues know no boundary line; the edicts of the Ladies' Home Journal on fashion or morality run north as well as south of forty-nine. Canadians and Americans attend the same plays, eat the same breakfast foods, sling the same slang. The trade reports of the two countries bear weightier evidence of this intimacy of intercourse. In 1890, Canada's imports for consumption from the United States were valued at $51,365,661; in 1900, at $102,080,177, and in 1910, at $217,502,415-doubling every decade. In the latter fiscal year, 58.8 per cent of Canada's total imports came from the United States. Canada, with her barely eight million people, is surpassed by the United Kingdom and Germany alone among the customers of the United States, and equals South 'America, Asia, and Africa put together. British North America takes 25 per cent of the electrical apparatus, 30 per cent of the automobiles, 40 per cent of the structural iron and steel, and 98 per cent of the anthracite coal exported by the United States. The figures of trade in the reverse direction are not so favorable, the United States taking only $104,199,675 of Canadian domestic produce in 1910, as against $139,482,945 exported to the United Kingdom, but the responsibility for the less favorable showing is certainly not Canada's.

To understand the drift away from reciprocity, in the face of this closeness of commercial and social relations, it is necessary to pass in review, first, the factors making against reciprocity, and second, the factors in its favor, and to estimate the probable resultant of the two groups of forces.

First among the anti-reciprocity factors is the memory of the half-century of rejection by the United States of Canadian

offers of reciprocal concession. It is a record which no American can read with pride in the generosity or in the foresight of the men who shaped the policy of the United States. Doubtless in the long list of Canadian overtures since the lapse of the 1854 Reciprocity Treaty, in the pilgrimage to Washington of Galt and Howland in 1865, of Rose in 1869, of Macdonald, in connection with the Washington Treaty, in 1871, of Brown in 1874, of Tupper in 1887, of Bowell, Foster, and Thompson in 1892, and the Joint High Commission of 1898-99, some of the proposals made by the Canadian negotiators were, from the American protectionist point of view, one-sided and unacceptable. But one has only to recall the terms of the one negotiation which went the length of a draft treaty, only to be summarily rejected by the United States Senate-the BrownThornton negotiations of 1874-to realize how far Canada was prepared to go. The draft treaty provided, in addition to reciprocity in fishing, coasting, and canal privileges, for the free exchange of lumber, coal, and all farm products, and of a very wide range of manufactured goods, including agricultural implements, boots and shoes, furniture, carriages and wagons, iron and steel, locomotives and steam-engines, leather and saddlery, paper and paper-making machinery, etc. Whatever the motive for the rejection of the Canadian advances, whether indifference in the press of domestic affairs, or reluctance to make any openings in the close-jointed fabric of protection, or the desire to force Canada to sue for political union as the price of access to American markets, each and every southward pilgrimage came to nothing. Rather, to less than nothing; for the end of the matter, on the part of the United States, was the passing of the McKinley and Dingley tariffs, hitting hard what export trade Canada had managed to develop. The PayneAldrich tariff, with its provision for negotiating with the maximum club, did not improve matters. The claim that the concessions made by Canada to France in the treaty of 1907 constituted undue discrimination against the United States seemed difficult to understand in view of the traditional American interpretation of most favored nation treatment as