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Reviews of Books Mr. Nichols' book, however, is more than a collection of local statutes and decisions. It comprises a brief but comprehensive outline of the entire law of taxation, though the application of those principles is confined to Massa chusetts statutes. It includes an analy sis of the constitutional limitations on the power of taxation and chapters devoted to the annual direct tax, its collection and tax litigation, and chap ters devoted to the corporation tax, the inheritance tax, and special assess ments. The author begins each subject with a valuable historical summary which is essential to an understanding of the present complications. His method is generally to quote the statute and then comment upon it. The chap ters relating to collection of taxes and levying of special assessments ought to be extremely valuable to public officials charged with those duties. Lawyers will find the entire book of value, but especially the chapters on excessive or illegal taxation and the special chapters on the corporation tax, the inheritance tax, and special assessments. A good specimen of the helpfulness of the book can be seen at a glance on pages 166 and 167, where the author presents a clear condensed analysis of the kinds of personal property taxable and the right to set off the debts of the taxpayer. S. R. W.

LETTERS TO A YOUNG LAWYER Letters to a Young Lawyer. By Arthur M . Harris of the Seattle Bar. West Publishing Company, St. Paul. Pp. 193. (J2.) WE followed the letters to a young lawyer as they came out in the Docket and found them entertaining as well as very suggestive. In fact, the writer clipped them out and now has them preserved among "Miscellaneous Papers" at his office. It was therefore


a pleasure to find them published in attractive book form. They are written in an easy, colloquial style, as letters ought to be. And yet they are serious and informing discussions of subjects that may well concern nearly all young lawyers. For instance, the letter regard ing the young man's choice of a place to start practice touches upon a proposition that looms large during one's last year at law school. The author very evidently holds a brief for the moderate sized cities of the West. And we must admit that he states his case persuasively even though we of the larger eastern cities may disagree with his conclusions. Then, too, the letter on hard work is well worth reading, for we cannot remind ourselves too often that hard work is the price of success. Much of the substance of the letters would be equally appropriate if written to old lawyers, and whether appropriate to us old lawyers or not, we are all inter ested in the young lawyer. We are often sarcastic or contemptuous of the young lawyer's efforts and training, but we do love to give him advice and to recount to him our own experiences. After we have been giving such advice for some years and have gradually gathered in more and more experience to talk about, we like to read up what others may have to say along similar lines. Altogether we recommend this little book to both the young and old lawyer. F. T. C. NOTES "Trade Marks and Trade Names" is the title of a brochure recently issued by Munn & Company, New York and Washington. There are illustrations of familiar trade marks, and the legal requirements of names suitable for trade marks, and the formalities of registration under the federal statutes, are described. The book is intended primarily for business men, technical terms being avoided.