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296 HARVARD LAW RE VIE IV, written. It is a clear, concise, and thorough statement of the law pe- culiar to this subject, and, as the various statutes have so much in com- mon, it cannot fail to be valuable to the practising lawyer in the jurisdictions where a collateral inheritance tax is imposed. There is a copious citation of authorities throughout the book, and the Appendix contains the collateral inheritance tax statutes now in force in Connect- icut, Maryland, New York, and Pennsylvania, a number of practice forms for use under the New York act, and an Index. The arrange- ment and printing are excellent. A. C. T. The American Digest: Annual, 1890: Also the Complete Di- gest FOR 1890. Prepared and edited by the editorial staff of the National Reporter System. St. Paul, Minn.: West Publishing Co. New York: Digest Publishing Co. 1890. Pages 2169. This volume covers only eight months of the year 1890, from January first to August thirty-first, as the publishers have decided to make their annual cover the court, instead of the calender, year. Nevertheless, it is nearly as large as the annual for 1889, as it contains certain additional matter. This consists largely of the remaining cases necessary to close without omission the gap between Vol. 18 of the " United States Digest " and the " American Digest." The scope of the "American Digest" has been extended so as to include the reported decisions of the county courts of Pennsylvania, the Circuit Courts of Ohio, and selected current decisions of the English courts, and also notes of current legislative enactments, and references to annotations in leading periodicals. These features are added in consequence of the consolidation of the '* American Digest" with the "Complete Digest." The arrangement and typography are as usual. G. C.