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 872 THE AMERICAN JOURNAL OF SOCIOLOGY

in poverty. Study the relation of the employing class to the employed. Give attention to the wages in different employments and the causes of their variation. Prepare a wage map. For a suggestion in regard to its preparation see Introduction to the Study of Society, p. 166, or the maps in Hull House Maps and Papers.

3. General discussion, topic : Should Fortunes be Limited by Special Legis- lation? References :

Bastable, Public Finance (London, Macmillan, 1892), bk. iv, chs. 4 and 8.

Discusses from the side of taxation with no definite conclusion. Ely, Taxation in American States and Cities (New York, Crowell, 1888), pt. iii, chs. 7 and 8.

Conclusion in favor of income tax and inheritance tax. Gladden, Applied Christianity (Boston, Houghton, 1892), p. i.

Favors income tax, but opposes special repressive legislation. Hurd, Limitation of the Amount one may Take by Will (Am. Law Register and Review, April 1896). Paper read at World's Fair Congress of Jurisprudence.

Able discussion. Favors limitation in order to divide among as many as possible. Opposes income tax. Pomeroy, The Concentration of Wealth (Arena, December 1896).

Favors a rapidly progressive income tax.

Review of Reviews, American Millionaires and their Public Gifts {Review of Reviews, February 1893).

Editorial based on the New York Tribune s list of 4047 millionaires and containing various practical suggestions. (See also references under general topic.)

I. W. HOWERTH. THE UNIVERSITY OF CHICAGO.

(To be continued.)