an opinion to write or an argument to pre pare? For class room work, for private study, for ready reference in practice, Professor Wambaugh's case book may be recom mended as the product of careful investigaîion, clear analysis and discriminating selec tion. A TREATISE ON THE POWER OF TAXATION, STATE AND FEDERAL. By Frederick N. Jmison, St. Louis: The F. H. Thomas Law Book Company. 1903. (xxiii+868 pp.; The title page does not indicate fully the unique and important place filled by this book. This is in truth a treatise upon con stitutional law as to the special subject of taxation, and the field covered is shown by the following list of topics: Limitations upon ótate Taxation Growing out of the Rela tions of the State and Federal Government, Contracts of Exemption from Taxation, Regulation of Commerce, The Taxation of Steamboats and Vessels, Taxation of Inter state Commerce, Valuation of Interstate Properties for Taxation, Taxation of Na tional Banks, The Fourteenth Amendment, Due Process of Law in Tax Procedure, Due Process of Law and the Public Purpose of Taxation, Due Process of Law in Special Assessments for Local Improvements, Due Process of Law and the Jurisdiction of the States, Equal Protection of the Laws, both in General and Particularly as to the Val uation of Property, Taxing Power of Con gress, and the Enforcement of Federal Limi tations upon the Taxing Power. There is an appendix containing the whole of the Constitution of the United States, and such parts of the State Constitutions as deal with taxation. The book deserves praise for ori ginality, clearness, accuracy and utility. A PRACTICAL EXPOSITION OF THE PRINCIPLES OF EQUITY. By H. Arthur Smith. Third edition. London: Stevens and Sons. 1902. (lxvi-f-8o,2 pp.) The chief feature of this work is that it is distinctly practical. It does not give prom inence to the history of the subject. It states
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the law as it is, using the most recent cases, though not ignoring such old cases as are slill useful. The work is a favorite in Eng land, and, as the statutory fusion of law and equity in that country does not differ ma terially from the fusion that has taken place in the greater part of the United States, its sphere of influence might well be widened. It is not to be confused with an older work —the Manual of Equity by J. W. Smith. THE ORIGIN AND GROWTH OF THE INTER NATIONAL SYSTEM. By Hannis Taylor. Re printed from the Proceedings of the United States Naval Institute. Whole No. 104. This address was delivered before the Na val War College, Newport, R. I., in August, 1902. Within the narrow limits of a dozen or fifteen pages Professor Taylor has sum marized—it was impossible to do more—"the process of growth through which the system of rules regulating the relations of the states composing [the family of nations] came into existence." Of most immediate interest, perhaps, is his reference to the Monroe Doc trine, which (he says), "From the hand of President Cleveland . . . first received com plete and scientific definition; and when the Government of Great Britain justly and wise ly conceded the right of arbitration then as serted by the United States, solely by virtue of its primacy or overlordship, a final settle ment was made of the place of this Republic in the family of nations, and the foundations laid for that close moral alliance since de veloped between the two board divisions of English-speaking peoples. If the Monroe Doctrine, as thus expounded, is not already a part of the international law of the world, it is rapidly tending in that direction." JOURNAL OF тнк SOCIETY OF COMPARATIVE LEGISLATION. Edited by John Macdonnell, С. В., LL. D., and Edward Manson. New Series. 1902. No. 2. London: John Mur ray. 1902. (393 pp.) The current issue of the Journal contains two short articles of especial interest to
