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Index to Periodicals mission."

University.

By Prof. F. W. Taussig, Harvard Atlantic, v. 106, p. 721 (Dec).

"The tarifi question, as it affects the people, is really, how far shall domestic producers be encouraged to enter on industries in which they are unable to meet foreign competition? The very fact of their being unable to meet it shows that for some reason or other condi ticns are unfavorable. Domestic costs then are high; domestic producers are under a disadvantage. The free-trader says that this is prima facie an indication that the industry had better not be carried on within the country at all. . . . His opponent, the protectionist. in setting forth the equalizing notion as the ‘true’ rinciple, does not answer him. This princip e assumes at the very outset that any and every sort of domestic production is advantageous, and that there S no problem as to the limits within which we should keep in bolstering up industries that cannot stand without legislative aid." "The Mysteries and Cruelties of the Tariff: Mr. Aldrich and the Tariff." By Ida M. Tarbell. American lllagazine, v. 71, p. 212 (Dec). A previous article dealt with the wool

45

Dealing with the legal question of the descrlptiveness of trade names and trade marks, with great copiousness of citation and illustration. “Some Historical Matter Concerning Trade Marks." By Edward S. Rogers. 9 Jll'ichigan Law Review 29 (Nov.). Full of curious and out-of-the-way historical information. Trespass. Usury.

See Aviation Law. "Money-Lenders in India."

I. B. Sen.

By

9 journal of Comparative Legisla

lion, pt. 1, no. 23, p. 168 (Nov.).

workmen’: Compensation. “The Modern Conception of Civil Responsibility." By P. B. Mignault, KC. of Montreal. 9 journal of Comparative Legislation, pt. 1, no. 23, p. 102 (Nov.).

Read before the International Law Asso ciation last summer. See 22 Green Bag 595, 702. "Employers, Employees, and Accidents.” By Sir John Gray Hill. 9 journal of Com parat'ive Legislation, pt. 1, no. 23, p. 55 (Nov.).

schedule; here the methods of making the

cotton schedule are treated. It rather sug gests a determination to find something sensational in an unsensational subject. Taxation (Federal Corporation Tax). “Con

stitutional Aspects of the Federal Tax on the Income of Corporations." By Francis W. Bird.

24 Harvard Law Review 31 (Nov.).

"While. as we have shown above, this tax is, so far as the quality of directness is con oerned. essentially like the income tax of 189-}. it has numerous incidental difierences,——

notably the description of the tax as an excise upon the doing of business,—which the court may seize u n as the und of a distinction from the lollock case. The Spreckels case furnishes an excellent basis for such a dis tinction; and the language of the Pollock case concerning certain earlier cases reénforces this. . . .

“Whether the court will seize upon such a distinction to sustain this tax will depend very largely upon its opinion of the ultimate wisdom of the holding of the Pollock case. The difiiculty of harmonizing a decision upholding this statute and the Pollock case can hardly be unnoticed by the court. If the court were of opinion that the funda mental reasoning of the Pollock case is sound,

it would doubtless annul the new tax; but if the court views with disfavor the decision of the Pollock case, it can virtually overrule that case without seeming to do so, by relying upon the authorities last cited."

Trade-marks. nard C. (Nov.).

Steiner.

"Trade Names."

By Ber

20 Yale Law journal 44

Read before the International Law Asso ciation. See 2:2 Green Bag 595, 609.

Miscellaneous Articles of Interest [0 (he Legal Profession Biography. Bentham. "Striking Figures in the Legal History of England: Jeremy Bentham." By E. M. 130 Law Times 58 (Nov. 19). A very entertaining sketch of the great doctrinaire. Blackstone.

“Sir William Blackstone, who

Idealized English Law and Made itiRational." By the Editor. 17 Case and Comment 271 (Nov.). Brougham. “Brougham as an Advocate." By J. A. Lovat-Fraser. 36 Law Magazine and Review 36 (Nov.). A good characterization of the strength and weakness of that versatile but shallow man. Innes. "Sir James Rose Innes, K.C.M.G.” By Dr. W. R. Bisschop. 9 journal of Com parative Legislation, pt. 1, no. 23, p. 9 (Nov.).

A short Transvaal, Lincoln. Abraham Moores.

sketch of the Chief Justice of the who is a native of Cape Colony. “The Career of a Country Lawyer. Lincoln—l." By Charles W. 44 American Law Review‘ 886

(Nov.-—Dec.).

llI'Laren. “Lord M’Laren.“ By N. J. D. Kennedy, LL.D., KC. 22 juridical Review 181 (Oct.).